Another HMRC IR35 defeat

Following on from other recent IR35 cases, which we’ve reported, its come to light HMRC have lost another case. The recent cases we know about are: Jensal Software  – taxpayer won MDCM – taxpayer won Ackroyd – HMRC victory The latest one...

HMRC Private Sector IR35 Reform Open Consultation

The expected consultation on Private Sector IR35 reform is now out.  For clients using Personal Service Companies, it’s worth a read.  It’s of wider interest to anyone who engages limited company contractors as well. For “reform”, read “tightening” – this is...

HMRC lose another IR35 case

Hot on the heels of Ackroyd, which HMRC won, and MDCM, which HMRC lost, and both decided largely around control, HMRC have lost another IR35 case on control – Jensal Software. Interestingly the top level contract, between agent and client, referred to the...

HMRC loose IR35 case on control

HMRC have recently lost an IR35 case at tribunal – we don’t see many cases come to tribunal these days, so its worth looking at those which do. The case is MDCM v HMRC [2018], and the IR35 assessments by HMRC failed because HMRC alleged that the level of...