Dr John F. Avery Jones CBE

Decision released 5 July 2007

IR 35 – Business and data analysis contractor working on a series of three-month contracts for a five-year computer project – Whether would be an employee if engaged directly by the client – Yes – Appeal dismissed


A special commissioner decided that, for purposes of the so-called IR 35 legislation, a worker who provided his services through a personal services company would have been regarded as an employee had he contracted direct with the client.


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