Legal News

IR35 and employment status—Court of Appeal develops the law

Published on: 29 April 2022
Published by: LexisPSL
  • IR35 and employment status—Court of Appeal develops the law
  • Three-stage test
  • Reconciling the authorities
  • Which factors are relevant to stage three?
  • Control and mutuality are relevant to stage three
  • No presumption in favour of employment at stage three
  • Autoclenz inapplicable to IR35
  • Lessons from Kickabout
  • Conclusions

Article summary

In its judgments in Revenue and Customs Commissioners v Atholl House Productions and Kickabout Productions v Revenue and Customs Commissioners, the Court of Appeal has given substantial further consideration to the test for employment status in the context of the IR35 tax regime. In this analysis, Colm Kelly, a barrister at Devereux Chambers specialising in tax and employment law, and contributing author to Harvey on Industrial Relations and Employment Law, considers the significant implications for both employment law and tax law practitioners. or take a trial to read the full analysis.

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