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.

ECR Consulting Contractor v HMRC (2011)

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...

Novasoft Limited v HMRC (2010)

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...

Muschett v HM Prison Service (2010)

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...

Community Dental Centres Limited v Sultan-Darmon (2010)

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...