ir35 for blog post 18/05/2018

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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

Read a full article here

Again, control was the major aspect in this case, with insufficient evidence to accompany HMRC’s claim.

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