IR35 tax tribunal rulings on so-called disguised employment

Mark Cawthron LLB CTA, tax writer at Croner-i Tax & Accounting, considers the implications of the recent MDCM ruling in favour of the appellant in an IR35 case on so-called 'disguised employment' in light of the contrary decision in the recent Ackroyd BBC case

A second IR35 case, following the Ackroyd/BBC case (Christa Ackroyd Media Limited (2018) TC 06334), has come through. On this occasion – in MDCM Limited (2018) TC 06400 – the taxpayer has been successful. Both decisions are at First Tier Tribunal (FTT) level.

These tribunal decisions are emerging against a plethora of ongoing developments or initiatives in relation to ‘disguised employment’.

Going back 12 months, Finance Act 2017 amended the IR35 regime for the public sector from 6 April 2017; and there was the Taylor review of modern working practices (issued in July 2017).

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