Search for:
ESG

United Kingdom: IR35 – A divergence between ’employment’ for tax purposes and employment purposes?

By 1 Min Read

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.

Categories:
Author

Stephen Ratcliffe is a partner in Baker McKenzie's Employment and Compensation practice in London in which he has worked for over 20 years. He advises on the full range of contentious and non-contentious employment law matters for which he has been ranked for multiple years in Chambers & Partners. He is also a member of the Legislative & Policy Committee of the Employment Lawyers Association, and a member of the Employment Consulting Editorial Board of Lexis+. In addition to his day to day practice, Stephen is the London Office's Training Principal and co-Chairs the London BakerWomen group.

Related Posts