The one-year countdown to the introduction of the IR35 off-payroll working rules in the private sector has begun – but not without unexpectedly trending, with the headline-grabbing news that Lorraine Kelly had won her IR35 tribunal against HMRC. This is the fourth of five IR35 cases since 2018 where HMRC has been defeated in court.

This latest high-profile celebrity challenge means that IR35 is gaining greater public awareness, but the complexity and question marks around this tax legislation remain.