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Another interesting IR35 case

http://financeandtax.decisions.tribunals.gov.uk/judgmentfiles/j11165/TC07202.pdf

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Taxpayer won on one contract but lost on a fairly similar looking one.

http://financeandtax.decisions.tribunals.gov.uk/judgmentfiles/j11165/TC0...

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09th Jul 2019 13:30

And like buses, here's another one the taxpayer just won (by casting vote of the judge - it's very unusual to see a dissenting judgment of the Tribunal member):
http://financeandtax.decisions.tribunals.gov.uk/judgmentfiles/j11192/TC0...

HMRC clearly tried very hard indeed to win this one, employing two counsel, one of whom is apparently considered a bit of a star tax barrister.

Good to see Mutuality properly explained at paras 38 & 177.

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