Case Law
Brookson Legal Services are IR35 specialists. We are often instructed to act for clients who are subjected to an IR35 enquiry by HMRC and therefore we are knowledgeable in the application of IR35 and all relevant case law. This page provides you with an overview of recent IR35 cases and the elements considered by Courts or Tribunals in coming to their judgements.
Northern Light Solutions Limited v HMRC (2021)
The Northern Light case – confined to history, despite being reported in June 2021! The recent IR35 appeal case of Northern Light Solutions Limited v HMRC (2021), heard in the Upper Tax Tribunal, once again highlights the difficulties with understanding and applying these tax rules effectively. Employment tax status is...
Red, White and Green Limited vs HMRC (2020)
Well-known television presenter Eamonn Holmes faces a £250,000 tax bill after losing his case against HMRC. IR35 is a complex area of employment law, the boundaries of which are set by legal cases such as this one. Until this April, it has been the responsibility of contractors to determine their...
Atholl House Productions Ltd V HMRC (2019)
Loose Women and BBC presenter Kaye Adams has successfully appealed a £124,000 tax bill from HM Revenue & Customs (HMRC). Ms Adams’ Limited company, Atholl House Productions Limited, received notice that HMRC had conducted an inquiry into her involvement with BBC Radio Scotland between March 2015 to April 2017. Consequently,...
Albatel Limited v HMRC – UKFTT (2019)
Well-known television presenter Lorraine Kelly has successfully appealed an IR35 tax bill assessed by the HMRC at the sum of almost £900,000. Albatel Limited, Ms Kelly’s limited company, saw the HMRC conduct an initial inquiry into its engagements with ITV Breakfast Limited, which took place between September 2012 and July...
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...
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...
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...
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...