IR35 Appeal Lost – Dragonfly
September 9th, 2008Special Commissioners decided that Mr Bessell was under the control of the end client and become integrated within a team. They ruled that tax and penalties of £99,000 was payable.
When assessing contracts any “fettered” clauses can and will result in HMRC’s favour. Caution must be taken to ensure that clauses are clearly defined in relation to obligation and control.
