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

Cases Referenced

  • 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)