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
Datagate v HMRC 2007 SC	IR35;  outside
Dragonfly v HMRC 2007 SC	IR35;  inside Appeal pending		22-1-08:  PCG has announced its intention to fund an appeal from SC to HC
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
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

 

In the pipeline

22-1-08    PCG has announced its intention to fund an appeal in the case of Dragonfly v HMRC 2007 SC

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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This page was last updated on 22^nd January 2008.

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