In brief
In an article published for ELA briefing, Stephen Ratcliffe discusses the implications of two IR35 appeals: Kickabout House and Atholl House, with Chris Stone from Devereux Chambers. Of particular interest to employment practitioners is what they say about the determination of employment status generally, and what may be a material difference in the way in which employment misclassification issues should be approached as regards employment rights versus tax rights.
Please click here to access the article.