Case Law

Brookson Legal Services are IR35 specialists. We are often instructed to act for clients who are subjected to an IR35 enquiry by HMRC and therefore we are knowledgeable in the application of IR35 and all relevant case law. This page provides you with an overview of recent IR35 cases and the elements considered by Courts or Tribunals in coming to their judgements.

Armitage Technical Design Services Limited Contractor v HMRC (2016)

Background Mr David Armitage is an electrical control and instrumentation designer who had over 25 years’ experience providing services within the nuclear industry. He is also the Director of Armitage Technical Design Services Limited (“ATDSL”). Mr Armitage was contracted through ATDSL and two different employment agencies to provide his services...

Christa Ackroyd v HMRC (2016)

Background In 2018 HMRC won its first IR35 ruling in seven years against the former BBC presenter Christa Ackroyd although she did try to argue that the limited company was set-up on the advice of the BBC and that she received reassurance from her accountant that the arrangement was tax...

Primary Path Ltd v HMRC (2011) TC01306

Background Primary Path Limited (“Primary Path”) was set up by director/shareholder Mr Phil Winfield in 2000 to provide software development in the Pharmaceutical Industry, primarily Oracle Database software development. Mr Winfield’s expertise is in the design and development of database software, and in particular, interface software, that is, software which...

JLJ Services Limited v HMRC (2011) – FTTT

Background Mr Spencer, an IT specialist, provided services to Allianz Cornhill Management Services Ltd (“Allianz”) through his own limited company, JLJ Services Limited (“JLJ”) between 2000 and 2007. After attending a telephone interview, Mr Spencer originally agreed a 6-month engagement commencing in May 2000. Prior to this Mr Spencer was...