Determining IR35 status: What does the case law say?

Working out when IR35 applies and when it doesn’t is notoriously complex. In this webinar IPSE’s Director of Policy, Andy Chamberlain, and Senior Policy and Communications Adviser, Fred Hicks, will examine the case law that sets out employment status rules and governs IR35 disputes. We will look closely at the recent Supreme Court judgement which clarified points of the law.

The webinar will answer the following questions:

• The key criteria (substitution, control and mutuality of obligation) – what do they mean?
• What are ‘business-on-own-account’ tests?
• What does PGMOL tell us about how we should consider status?
• How accurate is HMRC’s Check Employment Status for Tax (CEST) tool?

As always, there will be an opportunity to ask questions on the day – alternatively, you can submit your questions in advance when registering for the event.

This webinar is part of the IR35 webinar series that IPSE are hosting. The IR35 legislation (and its younger sibling, the off-payroll working rules) is as complex and unpredictable as ever. That’s why, starting in February, the IPSE Policy team will be hosting a short series of IR35 webinars covering everything from the basics of what IR35 is right through to IPSE’s campaigning for a change to the law.

Whether you’re a seasoned professional looking to brush up on your IR35 knowledge, or a prospective freelancer in need of an introduction to the rules before launching your contracting career – we’re aiming to offer something for everyone in this series.

The IR35 webinars in this series are:

• IR35 for absolute beginners on 11 February
• Determining IR35 status: What does the case law say? on 11 March
• IPSE and IR35: Campaigning for a change to the law on 1 April