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
You must be logged in and have an active subscription to view full content.
Cases in bold have further reading - click to view related articles.
- Albatel Ltd v HMRC  UKFTT 195 (TC)
- Atholl House Productions Ltd v HMRC  UKFTT 242 (TC)
- Autoclenz Ltd v Belcher & ors  UKSC 41
- Hall v Lorimer  EWCA Civ 25
- Ready Mixed Concrete (South East) Ltd v Minister of Pensions and National Insurance  1 All ER 433
- Usetech Ltd v Young  EWHC 2248 (Ch)