Contractor wins IR35 appeal against HMRC
A tribunal judge has dismissed HMRC demands for £26,000 in payment from an IT contractor it claimed had fallen foul of the IR35 tax avoidance rules. The Revenue claimed Ian Wells’ 11-month stint working for the Department for Work and Pensions had been incorrectly classified as an outside IR35 engagement between the two parties. But Judge Jennifer Dean said there are numerous elements to how Mr Wells worked with the DWP that reinforce the fact that he worked for the department as an independent contractor, and not a salaried employee.
Source: Computer Weekly (17/05/2018)