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Ackroyd Media: a controlling decision?

Dawn Register and Robert Woodward (BDO) examine the Upper Tribunal’s decision in Ackroyd, which creates a new precedent on how to determine control for the purposes of establishing whether the intermediaries legislation applies.

Businesses and organisations in the private sector are bracing themselves for the expected changes to IR35 which are due to take effect in April 2020. Meanwhile there are plenty of developments on historic ‘IR35’ issues in the tax courts.

The historical application of the ‘intermediaries’ legislation’ commonly known as ‘IR35’ is already controversial with cases decided both for and against HMRC since its introduction in the year 2000. The relevant legislation is contained in ITEPA 2003 ss 48–61. There are similar but not identical tests for NICs in the Social Security Contributions (Intermediaries) Regulations SI 2000/727 reg 6.

Several recently published decisions add fuel to the debate ...

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