Kickabout and other IR35 Matters (Part 2)

Dave Chaplin and Keith Gordon (Temple Tax Chambers) analyse the upper tribunal case from June 2020, comparing their predictions with the hearing and exploring other media cases, financial risk, contract interpretation and mutuality of obligation.

Dave Chaplin of IR35 Shield and Keith Gordon of Temple Tax Chambers was recorded after they both observed the two day upper tribunal IR35 case in June 2020. They reflected on their previous discussions (see Part 1) and the matters explored during the hearing. These included the evaluation process and Hall v Lorimer, comparisons with other media cases, discussions around financial risk, and most importantly contract interpretation and application of Autoclenz with respect to the contention around mutuality of obligation.