HMRC Lose IR35 Case

a polished wooden gavel and sounding block, symbolizing justice and authority, set against a light gray background

In Feburary the Tax Tribunal case of Christa Ackroyd Media Ltd vs HMRC was reported. This was a company set up by a TV presenter to supply her services to the BBC. In this case it was held that the IR35 personal service company rules applied to the arrangements.

HMRC Lose IR35 Case

In a recent case involving a night manager on a building site another tribunal decided that the IR35 rules did not apply. The facts of this recent case involve a Mr Daniels supplying his services via his company MDCM Ltd. These are entirely different from those in the Christa Ackroyd case but it indicates that the current rules are very unclear and open to interetation by the courts.

For the IR35 rules to apply it must be inferred that under the hypothetical contract between ‘worker’ and client that worker would be regarded as an employee if directly engaged. There are numerous factors taken into account, but the most important factor considered by the courts is the extent to which the ‘worker’ is under the control of the client.

If you would like to know more about IR35 or have any questions then please do not hesitate to contact us (whether a current client or not) on 01224 748 298 or by email to in**@*******************co.uk

WHat our clients say about us on Google

a grid of six portraits featuring diverse individuals in various poses; all faces are obscured, highlighting their unique hairstyles and attire
Making the world a better place through constructing elegant hierarchies.

Contact

Grampian Accounting
3 Prospect Place
Westhill
Aberdeen AB32 6SY

Follow Us

© 2025 Grampian Accounting. All rights reserved | Privacy Policy | Cookies Policy

MediaGorilla®