We’ve been asked by a few clients about the effect of the recent Dragonfly court case with respect to IR35 and employment status.
The case has caused some angst and confusion, however our view is there was nothing new in there – it was a case which was decided on its facts, and where the tax payer lost.
There were no real extensions of legal principle, just a reminder of the basic principles which need to be observed for a successful outside IR35 position.