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HMRC still wrongly claiming all contractors caught by MOO, reveals IR35 Forum minutes
HMRC continues to insist that all contractors are caught by MOO, but has postponed disclosing legal arguments, the latest IR35 Forum minutes reveal.
�will have already established MOO by virtue of a contract being in existence. We believe that this is a sig�
Category: News | Thu, 29 Mar 2018

BBC presenters fighting IR35: the final day in court
Three BBC presenters challenged their IR35 status and a substantial tax bill at a significant employment tribunal which concluded last Friday.
�Presenters entered ‘an elegant form of zero-hours contracts’ Discussions over mutuality of obligation (MOO) w� �control Tolley, from HMRC, argued that an implied contract must exist between the presenter and their person�
Category: News | Mon, 14 May 2018

IT contractor defeats HMRC in decisive fashion in latest IR35 case
An IT contractor has overcome the taxman in an IR35 tribunal case which will raise serious question marks over HMRC and CEST.
�00. Key points to emerge are: All elements of the contract pointed towards the individual being an independe�
Category: News | Thu, 17 May 2018

IR35 tribunal win for MBF Design Services confirms importance of MOO
Contractor Mark Fitzpatrick has secured an IR35 win with PCG’s help, with a tax tribunal clearing him of using his limited company to avoid tax.
�rs wishing to understand the IR35 status of their contracts.� �tractor Fitzpatrick. He has had to prove that his contract with client Airbus was outside IR35. In doing so,�
Category: News | Thu, 20 Jan 2011

IR35: MBF Design Services v HMRC – key facts from the case for contractors to note
HMRC’s weak position and less than scrupulous methods show it should never have brought its IR35 case against MBF Design Services.
�not a disguised employee of client Airbus and his contracts were found to be outside IR35. “The parties’ plai� �intermediaries GED-Sitec and Morson that put the contract well outside IR35. These included: A clause stati�
Category: News | Mon, 07 Feb 2011

IR35: MBF Design – was it the IR35 case that got away amid the thousands HMRC caught?
In the period when contractor Mark Fitzpatrick was at Airbus, many contractors were found to be inside IR35; was MBF Design the one that got away?
�timates’ suggest. During the time Fitzpatrick was contracting at client Airbus, numerous contractors were found� �process was to invite contractors to submit their contracts for ‘an opinion’. Significantly, therefore, these�
Category: News | Tue, 01 Mar 2011

Contracting business ECR Consulting wins IR35 case after five-year battle with HMRC
IT contractor Elaine Richardson has won her IR35 case against HMRC, with the tribunal finding that her company ECR Consulting ‘is a genuine business’.
�ad their commercial heads on, and understood that contracting through a single person limited company is a prud� �l in excess of £50,000, relating to her company’s contract work for client Vertex Data Science. Fortunately,�
Category: News | Fri, 13 May 2011

ECR Consulting IR35 ruling reveals the many factors that kept contractor outside IR35
Contractor Elaine Richardson was found by Judge David Porter to be outside IR35, according to all key employment status tests.
�ichardson’s day rates varied substantially across contracts with the client, ranging from £600 to £350 a day.� �decided that Miss Richardson was employed under a contract for services ,” concluded Judge Porter, who also�
Category: News | Wed, 08 Jun 2011

Contracting business Marlen Ltd. wins IR35 case against HMRC
Contractor Gary Hughes has won his IR35 case against HMRC, with the tribunal finding that his relationship with client JCB was not one of employment.
�hes and his client JCB within each of a series of contracts between JCB and Hughes’ contractor limited compan� �ntrol which would have been needed to establish a contract of employment just did not exist.” Nicola Smith o�
Category: News | Fri, 01 Jul 2011

IR35 victory for Primary Path Ltd against HMRC
Phil Winfield has won his eight-year fight against HMRC, with a first tier tax tribunal finding his company, Primary Path, to be a genuine business.
�ntrol which would have been needed to establish a contract of employment just did not exist.” PCG Managing D�
Category: News | Tue, 12 Jul 2011

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