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HMRC’s defeat in Albatel: the IR35 puzzle

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Employment status within the context of IR35 is a complex and shifting area. Albatel v HMRC highlights the key factors that need to be considered, with ‘control’ by the end user on how the services are provided now appearing the most prominent. Recent cases also highlight HMRC’s approach to assessing IR35 through the use of its enquiry powers. Determining employment status will become increasingly important with the expected off-payroll working legislation taking effect from April 2020.

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