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IR35


McCann Media Ltd v HMRC premium
Taxpayer’s appeal against FTT IR35 appeal unsuccessful.
16 April 2024
PD and MJ Ltd (in members' voluntary liquidation) v HMRC premium
IR35: FTT fails to follow earlier decision on employment status.
23 January 2024
Round 4: Kaye Adams wins 'finely balanced' IR35 case
Card image Tom Wallace
A 'finely balanced' case goes in the taxpayer's favour.
6 December 2023
Atholl House Productions Ltd v HMRC premium
Taxpayer wins finely balanced IR35 case remitted from Court of Appeal.
5 December 2023
The taxation of off-payroll workers: the legislative waterfall premium
Card image Penny Simmons
Penny Simmons (Pinsent Masons) considers the interaction of the IR35, intermediaries and construction industry scheme rules.
25 October 2023
IR35: two media cases with different outcomes premium
Card image Tom Wallace
Gary Lineker was successful at the tribunal, while Eamonn Holmes was not. Thomas Wallace (WTT Consulting) explains why.
25 April 2023
Back to basics on managed services companies premium
Card image Tom Wallace
Thomas Wallace (WTT Consulting) explains how the rules work and what the key risk areas are for advisers.
31 August 2022
The Court of Appeal’s guidance on IR35 employment status starpremium
Card image Georgia Hicks
Georgia Hicks (Devereux Chambers) examines two cases which seek to give authoritative guidance on the application of the Ready Mixed Concrete and business on own account tests.
26 May 2022
Business on own account? premium
Card image Georgia Hicks
As we await two Court of Appeal decisions, Georgia Hicks (Devereux Chambers) considers what HMRC’s new approach on the ‘business on own account’ test could mean for taxpayers.
17 March 2022
Ask an expert: IR35/PE risks when engaging contractors overseas premium
Card image Penny Simmons
Penny Simmons (Pinsent Masons) answers a question on the UK tax risks when engaging overseas contractors.
20 January 2022
EDITOR'S PICKstar
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WTGIL Ltd v HMRC
23 April 2025
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