IR35 cases can be individual

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A recent IR35 case found that Christa Ackroyd was effectively an employee of the BBC for tax purposes.  This was after first and second appeals.  The upper tribunal found that the BBC could control Christa’s methods of work.  This was after a very detailed analysis, including legal discussion of the difference between ‘would’ and ‘could’.  This case is in contrast to the recent similar case of Lorraine Kelly, who won her case and was found not to be employed for tax purposes.

In conclusion IR35 cases can be very individual.  Any “contract review” or “status indication” has to be accepted to be indicative.  It is impossible to predict accurately the outcome of tribunal cases in this area of tax.

As with all of our tax tips and web pages this information is necessarily summarised and of a general nature.  If you would like detailed specific advice please contact us.