043 IR35: Does HMRC Even Understand What They’re Enforcing?

Today we’re discussing the recent IR35 case in relation to Kaye Adams’ personal service company, Atholl House.  This is important stuff because it casts doubt on HMRC’s ability to understand and enforce IR35!  Cristian Ley, an employment lawyer with considerable expertise in this space tells us more.  Join us to find out:

  • Which elements of IR35 have been misapplied in the Atholl House case;
  • What this case actually means for self-employed freelancers;
  • Can employment status ever be a tick box exercise?
  • What does the future look like given that HMRC can’t get to grips with IR35?

It’s essential listening as the Court of Appeal has effectively unravelled the legislation in such a way that is favourable to freelancers and self-employed people!

About Cristian Ley

A solicitor who qualified in 2008, Cristian has spent the vast majority of his legal career focussing on employment status issues (under both tax and employment law).  He joined The Guild in 2010 to run their legal function.



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