Case Studies of IR35 court cases

The basis of the UK′s legal system is the application of case law to source legislation. Basically, in a given court case a Judge makes a ruling based on past decisions ("case law") and the Judge′s interpretation of the source legislation.

A series of eleven Judgements about IR35 have been presented here and more rulings will be added as cases are concluded in court. Some of the Judgements are the results of HM Revenue and Customs′ Special Investigations, or Employment Tribunals, while others are from the High Court.

IR35 Case 1: IR35 and Human Rights and European Legislation

IR35 Case 2: IR35 and Human Rights and European Legislation

IR35 Case 3: Husband and Wife companies

IR35 Case 4: Personal services companies

IR35 Case 5: Contracts

IR35 Case 6: Husband and Wife companies

IR35 Case 7: Long-term single client contracts

IR35 Case 8: Long-term single client contracts

IR35 Case 9: Working through an agency

IR35 Case 10: Personal service companies and agencies

IR35 Case 11: Testing Employment Status

IR35 Case 12: Offshore trusts

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