Older IR35 Cases - Synaptek, Lime, Tilbury, FS Consulting, Battersby v Campbell

Following several key cases Lawspeed published in the press and/or web media a summary and conclusion article for the benefit of those interested. These articles are reproduced below.

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Datagate Services V HMRC (2008)

HMRC loses before the Commisioners

Synaptek v Young (2003)

Judgement was handed down in the much-vaunted IR35 High Court case of Synaptek v IR, also known as the Stutchbury case...

LIME IT v Justin (2002)

Contractor wins IR35 case (LIME IT), on terms from a Lawspeed contract. The recent decision in the case of Lime-IT Limited v Michael Justin (an officer of the Board of the Inland Revenue) has highlighted the importance of project-based contracts as a means of legitimately operating outside IR35...

FS Consulting v McCaul (2001)

Inland Revenue wins a second IR35 case at the Special Commissioners (FS Consulting v McCaul)...

Battersby v Campbell (2001)

The Inland Revenue wins the first IR35 case. In the first IR35 case to go before the Special Commissioners an IT contractor has lost his appeal against the Inland Revenue determination that IR35 applied to his engagement...