Off-payroll working (IR35)

Devereux’s members are uniquely placed to advise on and litigate appeals in the First-tier Tribunal (Tax Chamber) (FTT) concerning the application of IR35.

With our expertise in employment law and tax litigation, Devereux barristers have been at the forefront of the recent spate of IR35 appeals in the FTT and Upper Tribunal (UT).

Georgia Hicks, led by Jolyon Maugham KC, appeared in the UT in Christa Ackroyd Media. Georgia also appeared for HMRC in Jensal Software and for the appellant in Kickabout Productions.

Christopher Stone KC has represented HMRC in Christa Ackroyd Media (FTT and UT); Paya and others; Red, White and Green; Canal Street Productions; Kickabout Productions and RALC (the latter two appearing with Marianne Tutin).

Rebecca Murray appeared for the appellant in Atholl House Productions.

Marika Lemos was instructed by the appellants in Paya and others and Big Bad Wolff Productions. Leading Georgia Hicks in Paya and assisted by Colm Kelly in both matters.

Others, such as Akash Nawbatt KC (who represented HMRC in the High Court appeal in Larkstar Data), Ishaani Shrivastava and Kate Balmer are instructed in on-going appeals.

Due to our knowledge of the legislation and its practical application by the tribunals, Devereux barristers were sought after for their advice and insight into the reforms that took place to the application of IR35 in the private sector.

Akash Nawbatt KC, together with a number of the members of our IR35 group have advised institutions, companies and organisations in relation to off payroll working since the legislation was announced in 2016.

This was the biggest change to contracting labour in 20 years and places new burdens and risks on the end client.  For the first time they will have to determine whether IR35 applies to their contracting arrangements. Devereux members are able to assist clients and their representatives in that task, bringing their specialist knowledge to bear.