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Employment status: IR35 – tax tribunal broadcasts welcome message for TV presenters
Ahead of the reform of IR35, two recent decisions have highlighted problems with HMRC’s online tool for determining whether someone should be taxed as a worker or employee. Louise Mason reports ‘The determining factor in both cases was the manner in which the individuals had conducted their career generally, an issue not currently addressed by …
Cases Referenced
Cases in bold have further reading - click to view related articles.
- Albatel Ltd v HMRC [2019] UKFTT 195 (TC)
- Atholl House Productions Ltd v HMRC [2019] UKFTT 242 (TC)
- Autoclenz Ltd v Belcher & ors [2011] UKSC 41
- Hall v Lorimer [1993] EWCA Civ 25
- Ready Mixed Concrete (South East) Ltd v Minister of Pensions and National Insurance [1968] 1 All ER 433
- Usetech Ltd v Young [2004] EWHC 2248 (Ch)