Kickabout and other IR35 Matters (Part 1)

Dave Chaplin and Keith Gordon preview the upper tribunal IR35 from June 2020, looking at the contentious areas which HMRC might focus on, in particular mutuality of obligation, the true agreement, editorial control and the application of Hall vs Lorimer.

This video discussion between Dave Chaplin of IR35 Shield and Keith Gordon of Temple Tax Chambers was recorded a few days prior to the upper tribunal IR35 case heard in June 2020. They explored some of the contentious areas in the decision which they thought HMRC would focus on, in particular mutuality of obligation, the true agreement, editorial control and the application of Hall vs Lorimer.