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 |
|
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 |
|
Substitution - fettered / unfettered | |
|
|
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)
|
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
|
|
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
|
|
Upheld on appeal |
First Word v HMRC 2007 SC
|
IR35;
outside
|
|
|
MKM v HMRC 2007 SC
|
IR35;
inside
|
|
|
J
|
|
|
|
Netherlane v York 2005 SC |
IR35; inside |
Who is the client?
|
|
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 |
Term
|
Meaning
|
MOO
|
Mutuality of Obligation
|
IBOYOA
|
In business on your own account
|
P&P
|
Part and parcel (of the clients business organization)
|
[mail to Egos] [Return to Index] [Egos 'Welcome' page]
This page was last updated on 23rd September 2008.
No liability is accepted for any inaccuracy in the information in these pages - see full disclaimer
© Egos Consultancy Ltd - ecl@egos.co.uk 2008 - All rights reserved - see full copyright details
The information on these pages is provided free and for information only, and is provided 'as is'. Whilst believed to be correct, it is in no way comprehensive. It is provided for your interest only and is not intended to be relied on as formal legal advice. The posting of information on these pages is not intended to create a lawyer-client relationship, and you should not act or rely on this information without seeking professional advice. No liability is accepted therefore for any errors, or for any losses that may be incurred if it is relied on.
You may read these pages on-line, and download them to
read later, for your own personal use.
This copyright notice must appear on every page that you print from here.
You must not redistribute these pages or any part of them in any form or medium
without first obtaining my consent.
You are welcome to set up links to this website from others.