Island Consultants Ltd v R & C Commrs (2007) Sp C 618
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.