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IT consultant wins latest IR35 case against HMRC and "army of lawyers"
An IT consultant and his small defence team have defeated HMRC and an “army of lawyers’ in an IR35 tribunal case which hinged largely on mutuality of obligation.
�passion for delivery led him to make a move into contracting where he could choose which clients to work with� �st an army of lawyers.” RALC v HMRC: what did the contracts say? From 2010, Alcock entered into a series of c� �e explains that Alcock’s motives for entering the contract market were genuine: “As a former Accenture emplo�
Category:
News
| Mon, 04 Nov 2019
Television presenter Helen Fospero defeats HMRC at IR35 tax tribunal
Television presenter Helen Fospero has overcome HMRC in an IR35 tribunal judgment which bore resemblance to the recent Kaye Adams case.
�rmining employment status in addition to the main contract. The judge placed considerable reliance on the ap�
Category:
News
| Wed, 06 Nov 2019
Rough Tax Justice: ‘Team RALC’ dissects its IR35 Tribunal victory
Chris Leslie of Tax Networks Ltd and ContractorCalculator CEO Dave Chaplin dissect Team RALC’s IR35 Tribunal victory over HMRC.
�who Richard briefly reported to during one of his contracts. The deputy director left the DWP shortly thereaf� �the intention of explaining the operation of the contract. However, despite being asked on three occasions,�
Category:
News
| Mon, 30 Dec 2019
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.
�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
Damaging impact of HMRC’s misleading webinars to NHS revealed
NHS Trusts are feeling the aftereffects of adopting a blanket approach to Off-Payroll, encouraged by HMRC, as staff shortages continue to intensify.
�his test is satisfied by the mere imposition of a contract. The taxman’s stance has been repeatedly rebutted�
Category:
News
| Tue, 03 Mar 2020
Contractor suffers defeat to HMRC in latest IR35 tribunal case
Robert Lee lost his appeal against HMRC after the tribunal determined he was “subject to overarching controls” while contracting for Nationwide.
�ning a tax bill exceeding £70,000 for a series of contracts between his limited company, Northern Lights Solu� �project management role. “During the course of a contract Nationwide had the right, albeit not exercised, t�
Category:
News
| Wed, 04 Mar 2020
IR35: Government offers ‘tired old rhetoric’ in response to Lords Off-Payroll report
HMRC and the Treasury have failed to offer any proactive solutions to issues highlighted in the Finance Bill Sub-Committee’s Off-Payroll report.
�ponse will likely draw the ire of many within the contract sector, with the report’s perceived lack of impar�
Category:
News
| Thu, 16 Jul 2020
IR35: HMRC successfully overturns ‘Kickabout’ decision at Upper Tribunal
HMRC has successfully appealed a high profile IR35 defeat, after the UT overturned the decision in its case against Kickabout Productions Limited.
�e they are not inconsistent with the hypothetical contracts being contracts of employment.’ Key status factor�
Category:
News
| Tue, 28 Jul 2020
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.
�aced because, when entering into the hypothetical contracts here at issue, Ms Adams would have been entering� �” Ruling emphasises importance of ‘conduct of the contract’ HMRC successfully argued one of its grounds of a�
Category:
News
| Fri, 19 Feb 2021
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.
�ight afforded to Autoclenz in tax tribunals where contracts are not found to be a ‘sham’. Last month, the UT� �engaging contractors outside of IR35. Freedom of contract underpins Uber defeat The workers’ rights afforde�
Category:
News
| Fri, 05 Mar 2021
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