IR35 Developments: Dragonfly Consulting Limited
An IT contractor, who is facing a tax bill of £99,000, has appealed to the special commissioners about the decision by HMRC that he was operating within IR35.
The case and its outcome will be closely monitored as a defeat for Dragonfly Ltd at this stage could be very important and have a significant impact on existing defences against IR35.
One of the key areas of the case is around the Right of Substitution and whether this was possible for a one man band operation to exercise a right of substitution (and therefore not be an employee). Or whether this contract clause was merely 'window dressing'.
We will provide updates on this case as it develops.
We update our news page with key changes to legislation relating to contracting, including IR35 and s660a, as well as other important accounting and taxation changes.
Return to news index