Ian Roberts provides an overview of the position for workers engaged through intermediaries following the Ackroyd case.
Advisers need to be aware of legislative and judicial ‘direction of travel’ in the application of the intermediaries (‘IR35’) rules and understand how the fundamental principles of these rules are applied.
The current state of play
The decision in Christa Ackroyd Media Ltd v Revenue and Customs [2018] UKFTT 69 (TC), and the introduction from 6th April 2017 of the off payroll working rules for the public sector, have brought IR35 back into the spotlight. Given the mix of publicity in the mainstream media and a series of cases which at first glance might seem to provide contradictory rulings, the professional adviser might be forgiven for drawing a deep breath when
