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.

Castle Construction Limited v HMRC (2008)

This case involved the wrongful determination by HMRC that 314 workers were ‘disguised employees’. The Special Commissioners disagreed with their conclusion of employment status and finalised the categorisation of the workers as ‘self-employed’. Consequently, Castle Construction saved roughly £500,000 in additional National Insurance Contributions. This case placed great emphasis on...