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Judicial review 13 Mar summary
The judicial review began today at the high court - London.
�both client and contractor benefited from the pre-IR35 arrangements. The review continues tomorrow at 10�

Category: News | Tue, 13 Mar 2001


Section 660 seminar - by Shout99
Shout99 gathers panel of experts for first conference on the latest threat to contractors.
�nty and damage of one set of letters and numbers (IR35) – another jumble comes along in the form of Sect�

Category: News | Wed, 11 Jun 2003


Day 3 at the appeal
Summary of day three of the IR35 appeal.
�ishment, workers and services. Plender feels that IR35 is not a restriction but rather a piece of legisl�

Category: News | Fri, 07 Dec 2001


Dragonfly IR35 appeal at the high court – decision unlikely “for at least weeks"
The appeal of Dragonfly Consulting Ltd has now been heard at the High Court. Dragonfly lost its original case and faces back taxes of £99,000.
�ased Automobile Association. Bessell fell foul of IR35 in three key areas: not working on a project basi� �t if the appeal fails it will be bad news for the contracting sector.�

Category: News | Fri, 06 Jun 2008


HMRC wins narrow victory over Larkstar Data IR35 case in the High Court
HMRC has won a narrow victory in the High Court today as Sir Donald Rattee rules that the case Larkstar case be re-heard by the General Commissioners.
�The IR35 case of Larkstar Data Ltd and the fates of contra�

Category: News | Thu, 05 Feb 2009


IR35 ruling leaves broadcasters facing uncertainty: Eamonn Holmes tribunal analysis
An IR35 tribunal ruling featuring some contentious decisions means an uncertain future for broadcasters targeted by HMRC’s IR35 clampdown.
�Freelance broadcasters targeted by HMRC’s IR35 clampdown face an uncertain future after a high p� �d, White & Green Limited (RWG ), and ITV. The contracts in question were for the provision of services pr� �s Chaplin. “The fact that it was written into the contract was the killer blow as far as mutuality of obliga�

Category: News | Wed, 26 Feb 2020


IR35: Northern Lights v HMRC (UT) – IT contractor appeal dismissed by Upper Tribunal
HMRC’s victory at UTT is a warning not to rely on unexercised substitution clauses and to ensure working practices facts are communicated at FTT.
�up by the client, is still unsurprisingly not an IR35 defence. The judges relied on Lord Wilson’s domin� �intended engagement that have been inserted into contracts. This is not new. “As far back as 2008 in the Alt� �substitution clauses still window dressing Lee’s contract did include a legitimate unfettered right of subs�

Category: News | Fri, 11 Jun 2021


Contractor’s bid for employment rights denied as Tilson loses Tilson v Alstom appeal
Contractor Andrew Tilson has lost his appeal and been denied the right to claim for unfair dismissal from his former client Alstom Transport.
�ts. It also means that genuine contractors facing IR35 investigations will not be able to use the origin� �m unfair dismissal from Alstom Transport when his contract was terminated. It was the first ruling of its ki�

Category: News | Thu, 25 Nov 2010


Limited company contractor witch-hunt threatens local authority brain drain
A BBC FOI request has extended the limited company contractor witch-hunt to local authorities, potentially widening the public sector brain drain.
�ies, it is entirely possible that some are inside IR35 and therefore paying income tax and National Insu� �“Contractors with local council contracts trading through their own limited companies appea�

Category: News | Tue, 13 Mar 2012


Third IR35 case involving BSkyB dismissed at FTT - Alan Parry Productions Ltd
The FTT has not upheld a third IR35 tribunal decision regarding commentator services provided to BSkyB.
�in not upholding the appeal. Previously dismissed IR35 cases involving the same broadcaster have been Li� �picking up the tax bill, not APPL. Standard form contracts unhelpful All freelancers hired by Sky were under� �avily relied upon a literal interpretation of the contract. Unfairness bites again Whilst the headline amoun�

Category: News | Mon, 04 Jul 2022


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