Case Law

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...

Background In this particular IR35 case, Mr Gary Hughes, the sole director and shareholder of Marlen Limited (“Marlen”) provided engineering, design and drafting services to JCB. The engagements subject to appeal involved two divisions of JCB who Marlen provided services to, through the Recruitment Agency, DDC Precisions Limited (“DDC”). Between...

Background Miss Richardson had been in the business of providing software development services to clients since June 1993 after having been made redundant by her previous employer. She made the decision to become self-employed as she did not want the risk of being made redundant again. Since the incorporation of...

The case of Novasoft Limited (“Novasoft”) was instrumental in determining that HMRC cannot rely on one or two fundamental indicators of IR35 to determine the employment status of an individual. It is essential for everything to be considered on balance in order to paint an accurate picture of self-employment. This...

Mr Muschett was providing services for four months to HM Prison Services through the Agency Brook Street UK Limited. This case was held in the Court of Appeal where Mr Muschett argued that he was an employee of his end client HM Prison Services. The purpose of his employment claim...

In the case of Community Dental Centres Limited v Sultan-Darmon, the Employment Appeal Tribunal solidified what constituted to a fundamental right of substitution. Simultaneously, this case provided valuable guidelines for professionals providing services in the healthcare industry. Dr Sulton-Darmon worked for the End Client Community Dental Centres Limited (“CDC”) on...

Brookson Legal Services firmly believe that the outcome of Alstom Transport v Tilson given by the Employment Appeal Tribunal is fair, equitable and restores justice. Thankfully, this ruling reversed the decision that Mr Tilson had the ability to claim employment rights (such as unfair dismissal) from his client, Alstom Transport....

Another IR35 victory for a contractor in the construction sector helps us to keep abreast of how the Special Commissioners interpret the ever-changing case law on employment status. In January 2009, the Special Commissioners heard the appeal of J and C Littlewood (“JC Windows”) against HMRC’s determination that all of...