IR35 Court Cases: History of all cases and references to judgments

Interested in the IR35 court cases? We list every single one here. The Intermediaries Legislation is Chapter 8 of ITEPA, enacted in April 2000. This is commonly referred to as “IR35”, but confusingly “IR35 status” is also used to refer to whether someone is considered a “deemed employee” based on applying employment status case law. Under Chapter 8, the contractor must assess their …

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