egos^{Æ -} IR35 cases index

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

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
Clark v Oxford 1997 CA	Employment;  not employed	MOO
SSE v McMeechan 1996 CA	Employment;  not employed	Agency employee with series of engagements;  no overarching contract
NETHERMERE (ST NEOTS) LTD V GARDINER & ANR (1984) CA	Employment;  umbrella employment contract found to exist	MOO and casual workers
O'KELLY & ORS v TRUSTHOUSE FORTE PLC (1983) CA	Employment;  umbrella employment contract found not to exist	MOO and casual workers
Other cases on employment agencies,  employment status, and  employment	Cases on other issues

 

The Court hierarchy

Simplistically put, courts are (a) bound by decisions of higher courts, (b) influenced by decisions of courts at the same level, and (c) at liberty to override courts of a lower level.

The following may be regarded as the order of priority (and the abbreviations used for them in the above table), starting with the highest and descending to the lowest:

1               House of Lords (HL)

2               Court of Appeal (CA)

3               Divisional Court (DC)

4               High Court (HC);  Employment Appeals Tribunal (EAT);  Chancery Division (ChD);  Queens Bench Division (QBD)

5               Special Commissioner (SC)

Glossary

In this field there are some terms and abbreviations which have slipped into common parlance;  to avoid confusing the newcomer to this field, the more common terms and acronyms are listed below:

Term	Meaning
MOO	Mutuality of Obligation
IBOYOA	In business on your own account
P&P	Part and parcel (of the clients business organization)

 

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