Armitage Technical Design Services Limited Contractor v HMRC (2016)
Background Mr David Armitage is an electrical control and instrumentation designer with over 25 years’ experience of providing services within the nuclear industry. He is also the Director of Armitage Technical Design Services Limited (“ATDSL”). Mr Armitage was contracted through ATDSL and two different agencies to provide his services to Diamond Light Source Ltd (DLS). […]
Christa Ackroyd v HMRC (2016)
Background In 2018 HMRC won its first IR35 ruling in seven years against the former BBC presenter Christa Ackroyd; although she did try to argue that the limited company was set–up on the advice of the BBC and that she received reassurance from her accountant that the arrangement was tax compliant. This resulted in Ms […]
MBF Design Services Limited vs HMRC (2011)
This case solidified the notion that it is important to consider each element of IR35 separately (for example: substitution, control and mutuality of obligation) as the failure of HMRC to win on any count will ultimately defeat their case. This decision was made despite the lack of reference to a specific project or body of […]
Primary Path Ltd v HMRC (2011) TC01306
Background Primary Path Limited (“Primary Path”) was incorporated in May 2000 by director and shareholder Mr Phil Winfield and began trading in October 2000. Primary Path Limited was set up to provide software development services to the Pharmaceutical Industry, primarily Oracle Database software development. Mr Winfield’s expertise is in the design and development of database […]
JLJ Services Limited v HMRC (2011) – FTTT
Background Mr Spencer, an IT specialist, provided services to Allianz Cornhill Management Services Ltd (“Allianz”) through his own limited company, JLJ Services Limited (“JLJ”) between 2000 and 2007. After attending a telephone interview, Mr Spencer originally agreed a 6-month engagement commencing in May 2000. Prior to this, Mr Spencer was out of work. He was […]
Marlen LTD V HMRC (2011)
Background In this particular IR35 case, Mr Gary Hughes, the sole director and shareholder of Marlen Limited (“Marlen”) provided engineering, design and drafting services to JCB. The engagements subject to appeal involved two divisions of JCB who Marlen provided services to, through the Recruitment Agency, DDC Precisions Limited (“DDC”). Between April 2003 and January 2004 […]
ECR Consulting Contractor v HMRC (2011)
Background Miss Richardson had been in the business of providing software development services to clients since June 1993 after having been made redundant by her previous employer. She made the decision to become self-employed as she did not want the risk of being made redundant again. Since the incorporation of her own Limited Company, ECR […]
Novasoft Limited v HMRC (2010)
The case of Novasoft Limited (“Novasoft”) was instrumental in determining that HMRC cannot rely on one or two fundamental indicators of IR35 to determine the employment status of an individual. It is essential for everything to be considered on balance in order to paint an accurate picture of self-employment. This further emphasises that the outcomes […]
Muschett v HM Prison Service (2010)
Mr Muschett was providing services for four months to HM Prison Services through the Agency Brook Street UK Limited. This case was held in the Court of Appeal where Mr Muschett argued that he was an employee of his end client HM Prison Services. The purpose of his employment claim was in order to claim […]
Community Dental Centres Limited v Sultan-Darmon (2010)
In the case of Community Dental Centres Limited v Sultan-Darmon, the Employment Appeal Tribunal solidified what constituted to a fundamental right of substitution. Simultaneously, this case provided valuable guidelines for professionals providing services in the healthcare industry. Dr Sulton-Darmon worked for the End Client Community Dental Centres Limited (“CDC”) on a consultancy basis. He worked […]