Contractor wins IR35 appeal
A construction contractor has defeated HM Revenue and Customs (HMRC), winning an appeal in the second IR35 ruling to arise within eight weeks.
Once again, control was the major aspect in this case, with insufficient evidence to accompany HMRC’s claim. Three key factors outlined by the tribunal included:
- There was no contract termination notice period.
- The contractor was not considered part of the business in question.
- The contractor paid his own expenses.
This is now the 23rd IR35 court case. Looking at this and previous cases, nine (39%) cannot determine the status. What does the future hold?