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IR35 Case Law – Canal Street Productions
published on Wednesday, November 20th, 2019
Television presenter Helen Fospero has emerged victorious against HMRC, and won her case at the tax tribunal over a disputed £80,000 tax bill during her time working as a contractor at ITV. HMRC claimed that during the tax years 2012-2013 and 2013-2014, Ms Fospero was not working as a contractor and owed £80,000 in tax […]
Continue reading →IR35 Case Law – RALC Consulting Ltd
published on Wednesday, November 20th, 2019
IT contractor Richard Alcock was able to successfully defeat HMRC in an IR35 tribunal after an arduous five year investigation. Alcock’s successful appeal concerned multiple engagements entered into by his company, RALC Consulting Ltd, between 2010 and 2015. Alcock’s defence team comprised Chris Leslie from Tax Networks and Dave Chaplin, CEO of ContractorCalculator. Issues of […]
Continue reading →IR35 Case Law – Lime-IT
published on Sunday, August 18th, 2019
The court case between Lisa Fernley (Lime-IT Ltd.) versus Michael Justin (an officer of the board of Inland Revenue) was resolved on October 2nd 2002, with the Special Commissioners ruling in favour of Lime-IT. The issues of control and Mutuality of Obligation (MOO) were the key factors in the case, and these will be explored […]
Continue reading →IR35 Case Law – MKM Computing
published on Monday, August 12th, 2019
The court case between Martin Ellwood (Director of MKM Computing) and HMRC was resolved in 2008, with Special Commissioners ruling that Mr Ellwood had become ‘part and parcel’ of his client’s firm, and owed £27,000 in employment taxes under IR35. Issues of substitution, control and Mutuality of Obligation (MOO) were the key factors throughout the […]
Continue reading →CEST Criticised by Judiciary
published on Monday, May 13th, 2019
HMRC’s Check Employment Status for Tax (CEST) tool fails to look at the bigger picture. It’s particularly interesting to measure it against the landmark case of Hall v Lorimer (1993); where Lord Justice Nolan states: “In order to decide whether a person carries on business on his own account it is necessary to consider many […]
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