Following on from other recent IR35 cases, which we’ve reported, its come to light HMRC have lost another case.
The recent cases we know about are:
The latest one – Armitage Technical Design Services Ltd – was a defeat for HMRC some 18 months ago, but only reported recently. A write up is on AccountingWeb.
Interesting, from this report, there doesn’t seem to have been one key factor which decided the case in the taxpayers favour, but rather a number of key factors pointed to an outside IR35 position – this makes you wonder why HMRC took a comparatively weak case to start with. It also demonstrates that diligence on getting the contract and working practices – the latter is often overlooked – right pays off.