IT contractor wins IR35 appeal
Yet another contractor has won an IR35 appeal in a series of recent rulings to arise in 2018. This most recent case involves an IT contractor.
The key factors included:
- The level of control fell below the sufficient degree required to demonstrate a contract of service
- Mutuality of Obligation (MOO) was not sufficient enough to point to a contract of service (inside IR35)
- The right to substitution pointed away from an employment contract
- Elements of the contract pointed towards the individual being an independent contractor
Again, control was the major aspect in this case, with insufficient evidence to accompany HMRC’s claim.