Upper Tribunal hands down judgment in case concerning the interaction of IR35 and Categorisation Regulations

The Upper Tribunal has handed down its decision in Big Bad Wolff Limited v HMRC [2019] UKUT 0121 (TCC), concerning the interaction of IR35 and the Social Security (Categorisation of Earners) Regulations 1978 (‘Categorisation Regulations’).

A summary of the judgment can found here.

Akash Nawbatt QC represented HMRC.

Marika Lemos and Colm Kelly represented Big Bad Wolff Ltd.

Members of Devereux have appeared in most of the recent IR35 and many of the employment and worker status cases that have been litigated in both the employment and tax tribunals and have extensive experience of advising on IR35 and employment status issues for both tax and employment law purposes.

The case received considerable press coverage, including: The Daily Mail  Belfast Telegraph  The Stage

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