BREAKING: Tribunal sends IR35 case back to square one after 10 years
The tax case between HMRC and RALC Consulting is remitted to the First-tier Tribunal to be re-examined
McCann Media Limited IR35 Appeal dismissed by Upper Tribunal
McCann Media Limited has lost its appeal against a First-tier Tribunal (FTT) decision which found IR35 applied to the engagements with Sky Sports.
HMRC team throws in towel on costly Atholl House IR35 case involving Kaye Adams
After 10 years and four hearings, HMRC finally gives up trying to prove Kaye Adams is a deemed employee under the IR35 legislation.
Atholl House - Kaye Adams wins 9-year IR35 case against HMRC
In the fourth IR35 appeal by Atholl House Productions Limited involving broadcaster Kaye Adams, HMRC has failed again to prove Ms Adams was caught by IR35.
IR35 Court Cases: History of all cases and references to judgments
Interested in the IR35 court cases? Find here a list of all historic IR35 results and copies of the court judgments.
IR35 Explained: ‘Contract of service’ and ‘contract for services’
In addition to defining employment status, contracts ‘of service’ and ‘for services’ bring rights and responsibilities for contractors and employees.
Off-payroll (IR35) legislative fix is underway, to apply from April 2017
The government has finally decided to implement a legislative solution from 6 April 2024 to fix the double-taxation flaw in the IR35 reforms.
IR35 and contractual paperwork: How important is it really?
Is your contract worth the paper it’s written on when it comes to an IR35 investigation? Yes is the answer. Find out why.
Eamonn Holmes IR35 tax appeal dismissed by Upper-tribunal
The appeal by Eamonn Holmes to overturn the decision of the First-tier tax tribunal regarding his IR35 case has not been successful.
Gary Lineker wins IR35 tax case against HMRC
Gary Lineker has won his multi-year battle against HMRC, having been wrongly accused by HMRC of underpaying £4.9m in tax.
IR35 appeal upheld – Sky TV pundit Stuart Barnes defeats HMRC
The Tribunal upheld an IR35 appeal relating to services provided by rugby expert Stuart Barnes at Sky TV.
BREAKING: Off-payroll IR35 Reforms to be repealed from April 2023
The Chancellor has today committed to repealing the Off-payroll legislation, which were supposed to reform IR35, but instead held businesses back.
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.
Fresh evidence exposes fundamental flaws in HMRC IR35 CEST Tool
A recent webinar proves HMRC's IR35 tool rarely conducts multi-factorial assessments for "Outside IR35" determinations, putting clients in danger.
Structural problems remain with IR35, says Public Accounts Committee
Public Accounts Committee report says “widespread non-compliance” with IR35 tax reforms in central government departments is “not acceptable”.
Major loss for HMRC after Atholl House Court of Appeal ruling
HMRC suffered a huge IR35 blow at the Court of Appeal after the three judges unanimously rejected their primary ground of appeal, despite the case now being remitted back to the UT.
McCann Media Limited IR35 appeal dismissed by FTT
A second tribunal decision relating to services provided to Sky has now been released with the tribunal again not upholding the appeal.
Basic Broadcasting Limited wins IR35 appeal after seven-year nightmare for presenter Adrian Chiles
Adrian Chiles has won his IR35 tax appeal after a seven-year nightmare for his media-based firm Basic Broadcasting Limited ("BBL").
Being "in business on your own account" is key for contractors to stay outside IR35
If you are able to show you are in business on your own account you are on your way to staying outside. The objective is to prove you are not 'part and parcel'.
Tax tribunal dismisses IR35 appeal for Little Piece of Paradise
Ex Sky TV presenter Dave Clark fails to appeal HMRC determinations and notices relating to arrangements entered into between Little Piece of Paradise Limited and Sky TV.
Prove your contract is outside IR35 by collecting key evidence
Contractors generate evidence about it every day and by filing it they could halt an HMRC review at the outset.
BREAKING: IR35 appeal progresses in Mantides UTT as we await PGMOL CoA ruling
Urologist George Mantides has appealed an FTT split decision in the UTT and, so far, emerged victorious, depending on MOO decision from CoA PGMOL.
Rough Tax Justice II – IR35 defence duo pinpoint importance of fact-find
The IR35 defence duo Chris Leslie of Tax Networks and Dave Chaplin of IR35 Shield explore issues at the coalface of their IR35 defence work.
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.
Gary Lineker under HMRCs IR35 radar for £4.9 million
HMRC pursues presenter Gary Lineker for £4.9m in back taxes and NICs under IR35, despite his likely status of being in-business on his own account.
How could Atholl House and Uber tribunal decisions affect IR35?
Two recent tribunal decisions involving presenter Kaye Adams and ride-hailing app Uber could bear significant repercussions for IR35.
BREAKING NEWS: Kaye Adams IR35 ruling stands as Tribunal dismisses HMRC appeal
HMRC’s appeal against presenter Kaye Adams’ 2019 IR35 tribunal victory has been dismissed by the Upper Tribunal.
Contracting termination clauses that avoid IR35 risk
The termination clause in a contract can result in a ruling going either way.
IR35 and contracting bonuses – how to manage bonus payments
Contractors must adopt the correct terminology when agreeing to performance-based bonuses for a project.
Keeping control keeps IR35 away from contractors
To stay outside, you should ensure you are not under the supervision, direction and control of your clients.