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Control issue dominates in IR35 victories
Contractors continue to win most IR35 court cases, showing the legislation itself is misconceived. PCG have gone far to prove this in case law. The Revenue is likely to take a similar beating over the MSC legislation.
…win the vast majority of court cases based around IR35. A similar beating is likely to be administered t… …d Comments David Royden, a lawyer specialising in contract law with Layton's Solicitors in Manchester: ''Of…
Category: News | Wed, 23 May 2007

Contractor loses IR35 appeal - substitution clause viewed as “window dressing”
Contractor loses IR35 appeal as the hypothetical contract says his relationship with the client was one of employment.
…The Revenue has overturned an IR35 appeal by Cardiff based Alternative Book Company… …he relationship was overwhelmingly of employment. Contracts No Protection Shepherd’s defence hinged on a rang… …ounds that the contractor, Keith Shepherd, had a ‘contract of service’ with his client and the relationship…
Category: News | Wed, 04 Jun 2008

HMRC ends decade-long PGMOL battle by abandoning further appeal
HMRC has confirmed to ContractorCalculator that it will not appeal the fifth and final decision in the long-running PGMOL employment status case
…mmenting on HMRC's decision, Dave Chaplin, CEO of IR35 Shield , who attended the PGMOL tribunal hearings…
Category: News | Tue, 30 Jun 2026

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.
…HMRC has secured a decisive IR35 victory at the Upper Tribunal (UT) , overturning… …e they are not inconsistent with the hypothetical contracts being contracts of employment.’ Key status factor…
Category: News | Tue, 28 Jul 2020

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").
…re than seven years and two tribunal hearings, an IR35 case ruling has finally been made for the broadca… …tially heard the appeal in November 2019, but she contracted Covid-19 in the early part of the pandemic and su… …he tribunal's partial analysis found that all the contracts created the initial impression of contracts of em… …lied the IR35 statute and the tests to identify a contract of service based on the 1968 case of Ready Mixed…
Category: News | Wed, 16 Feb 2022

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.
…th a contract of employment. Dave Chaplin, CEO of IR35 Shield , who attended the three-day tribunal, sai… …was no finding as such by the judge, nor were the contracts deemed to be a sham." Again, the unfairness of IR… …re, meant that the provisions of the hypothetical contract were consistent with a contract of employment. Da…
Category: News | Wed, 16 Mar 2022

HMRC wins IR35 appeal in Sky case involving Stuart Barnes
HMRC has overturned the First-Tier Tribunal's decision in the IR35 case involving Stuart Barnes, the former rugby player and Sky Sports pundit.
…turning the First-Tier Tribunal's decision in the IR35 case involving Stuart Barnes , the former rugby p… …urt of Appeal decision in Atholl House , that the contract's terms should be the starting point for analysis.… …cceeded at the tax tribunal. "The Sky boilerplate contracts used by all these individuals contained considera… …FTT erred in its construction of the hypothetical contract concerning Sky's right of first call over Mr Barn…
Category: News | Thu, 29 Aug 2024

PGMOL tax status case joins the "Decade Club" and heads to fifth hearing
The tax status case involving Professional Game Match Officials Limited (PGMOL) returns to square one for a fifth hearing at the FTT.
…ble workers, in particular the legislation around IR35 and off-payroll working. Commenting on the ruling… …sufficient mutuality of obligation required for a contract of employment. The first stage requires an obliga…
Category: News | Tue, 17 Sept 2024

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.
…iance that has rendered almost all locums ‘inside IR35’. The approach has subjected critical health work… …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

Christa Ackroyd IR35 ruling unchanged after appeal to Upper Tribunal
The Upper Tribunal has rejected an appeal from television presenter Christa Ackroyd against the IR35 tribunal ruling that emerged in February 2018.
…ta Ackroyd has failed in a bid to have her deemed IR35 status overturned at the Upper Tribunal (UT). The… …in the absence of any clear indicator within the contract. This was in spite of the FTT’s analysis and reas…
Category: News | Mon, 28 Oct 2019

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