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.

Alstom Transport (2010)

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....

J and C Windows v HMRC (2009)

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...

Wright v HMRC (2009)

Similarly, to the case Larkstar, the General Commissioners have found in favour of the tax payer in the case Wright v HMRC. Undoubtedly, the findings that IR35 did not apply to the assignment was a positive decision for Mr. Wright. However, this headlining case was appealed to the High Court...

Autoclenz Ltd vs Belcher & Ors (2009)

The case of Autoclenz Ltd vs Belcher & Ors progressed all the way to the Supreme Court in 2011. Thankfully, the Supreme Court fairly decided to affirm the decision made in the Court of Appeal. The Supreme Court determined that the car valeters working for Autoclenz were entitled to backdated...