There is lots of established IR35 case law, much of which specifically looks at whether an individual was a ‘disguised employee’ or not.
Brookson Legal has a long history of advising all kinds of people, organisation and public bodies on IR35 and our understanding of case law precedents is among the most rigorous in the industry.
The following cases are specifically related to IR35 legislation where HMRC wanted to establish that an individual was a disguised employee working through their PSC in order to tax the individual on a PAYE basis.
Below is an overview of recent cases and the elements considered by Courts and Tribunals in making their decisions.
Atholl House Productions v HMRC (2019)
Loose Women and BBC presenter Kaye Adams has successfully appealed a £124,000 tax bill from HM Revenue & Customs (HMRC).
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Albatel Limited v UKFTT (2019)
Well-known television presenter Lorraine Kelly has successfully appealed an IR35 tax bill assessed by the HMRC at the sum of almost £900,000.
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Armitage Technical Design Services Limited v HMRC (2016)
Mr Armitage was deemed to be a true independent contractor, with the Tribunal determining that there were more factors to suggest that the notional contract between Mr Armitage and DLS was indeed a contract for services.
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Christa Ackroyd v HMRC (2016)
In 2018 HMRC won its first IR35 ruling in seven years against the former BBC presenter Christa Ackroyd.
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You can find more related cases on the Brookson Legal website.