egos® - IR35 cases index

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IR35 cases

This page is intended to be a resource of cases relating to IR35 and employment status. It lists the known reported cases in date order, with links to a summary of each case, which in turn may itself link to the full text of the decision.

Case name, year; court	What the case was about, and the end result	Particular issues raised	Notes
JLJ Services Limited v HMRC 2011 FTT full judgment	IR35; outside, then inside	Changed status over time Engagements, initially for a few months at a time and for specific projects, drifted over time into annual renewals with no projects specified.	Helpful outline in para 55 of what the Tribunal perceived as the characteristics of a non-employee ‘contract worker’
Autoclenz Lrtd v Belcher 2011 SC – press summary – full judgment	Whether ‘workers’ for purposes of NMW & WTR – yes they were	Written contract did not reflect reality of joint intent; what was the true agreement between the parties?	Inequality of bargaining power
Marlen Ltd v HMRC 2011 FTT	IR35; outside	MoO, control, all other factors
ECR Consulting v HMRC (2011) FTT	IR35; outside	In business on own account, hypothetical contract would have been for services
MBF Design Services Ltd v HMRC (2011) FTT	IR35; outside
TILSON v ALSTOM TRANSPORT (2010)	Agency contract - attempt to imply contract of employment with client failed	'Control', whilst it may help to decide whether a contract is one of employment, does not of itself prove that there is a contract.
Wright v R&C Commissioners (2009) SC	employment status -  employed	'control' (labourers)	full report not yet located
Sherburn Aero v HMRC (2009) SC	employment status - not employed	The meaning of 'control' (flight instructors)
M KOVATS v (1) TFO MANAGEMENT LLP (2) THE FAMILY GROUP OF COMPANIES (2009) EAT	Unfair dismissal -not an employee	Considers the circumstances in which a partner in an LLP might be an employee of the LLP
Premier Groundworks Ltd v Jozsa 2009 EAT	Working Time regs - not a worker	Substitution - fettered / unfettered
Littlewood (JL Windows) v HMRC 2009 SpC	Employment status - not employed	MoO & control (window fitters)
HMRC v Larkstar 2008 ChD	IR35;  case originally heard by General Commissioners - remitted on 'case stated' appeal to fresh Commissioners for re-hearing		IR35 appeals are probably best brought before Special Commissioners!
CASTLE CONSTRUCTION (CHESTERFIELD) LTD v REVENUE & CUSTOMS COMMISSIONERS (2008) SpC	Employment status (PAYE);  Self-employed	Bricklayers;  MoO;  multiple engagers, little control, BIBOYA, intention, industry practice
Redrow Homes v Buckborough 2008 EAT	Employment status (working time);  Employed	Sham substitution provisions
Dragonfly v HMRC 2008 ChD	IR35; inside Appeal decision		See also comment here
Alternative Book Co v R&C 2008 SpC	IR35; inside	Substitution - a tie breaker, or a factor amongst others?
St Ives Plymouth Ltd v D Hagerty 2008 EAT	Employment;  umbrella employment contract found to exist	MOO and casual workers
Datagate v HMRC 2007 SC	IR35; outside
Dragonfly v HMRC 2007 SC	IR35; inside Appeal pending		Upheld on appeal
First Word v HMRC 2007 SC	IR35; outside
MKM v HMRC 2007 SC	IR35; inside
James v Greenwich 2008 CA	Employment; not employed	Agency worker failed to secure employment rights against client
Netherlane v York 2005 SC	IR35;  inside	Who is the client? Oral evidence from individual and client generally expected
Future On-line v HMIT 2004 ChD	IR35;  inside
Usetech v HMIT 2004 ChD	IR35;  inside
Ansell v HMIT 2004 SC	IR35;  outside
Tilbury v HMIT 2003 SC	IR35	Witness summons should be issued to client even if commercially prejudicial to ongoing relations
Synaptek v HMIT 2003 ChD	IR35;  inside
Synaptek v HMIT 2003 ChD	IR35	preliminary issues
Lime IT v CIR 2002 SC	IR35;  outside
FS Consulting v HMIT 2002 SC	IR35;  inside
R v IRC (PCG) CA 2001	IR35
R v IRC (PCG) QBD	IR35
Montgomery v Underwood 2001 CA	Employment;  not employed	Importance of MOO and control
Battersby v Campbell 2001 SC	IR35;  inside