This video discussion between Dave Chaplin of IR35 Shield and Keith Gordon of Temple Tax Chambers was recorded after the decision in the upper tribunal IR35 case was released in July 2020. Both had observed the two day hearing in June 2020, and previous video discussions are available in Part 1 and Part 2.
They explored how the upper tribunal had remade the decision at FTT by a reinterpretation of the expressed contract, as opposed to reliance on an Autoclenz approach. Also explored was the clarification around the correct approach of Hall vs Lorimer and a wider discussion about mutuality of obligation.
Keith’s analogies move on from his fictitious career as a stand-up comic to piling up cans of beans in the supermarket, and Dave’s upgraded from talking about building sheds to being a self-employed gardener. Key elements are discussed around unwritten expectations and intent compared to expressed terms and what the true agreement really is.