Determining IR35 Status - Key Considerations in 30 Minutes

Introduction

When we talk about IR35 being complex, we are really talking about the complexity of determining status.

In 2024, the Supreme Court issued a ruling on the Professional Game Match Officials Ltd (PGMOL) case which provided helpful pointers to how we should be thinking about IR35 status.

In this short webinar IPSE’s Director of Policy, Andy Chamberlain, explains the key factors that determine IR35 status and will look in detail at what PGMOL did, and did not clarify.

What You Will Learn

This webinar will cover the following:

• What is the relevant case law and what does it tell us about determining status?
• Key status criteria - how should we interpret ‘control’ and ‘mutuality of obligation’?
• What are the ‘business-on-own-account’ tests and how do they fit into the determination process?
• How accurate is HMRC’s Check Employment Status for Tax (CEST) tool?

This pre-recorded webinar will be available to view from Thursday 17th April 2025

Alternatively, you can gain access to this webinar and 1,700+ others via the MBL Webinar Subscription. Please email webinarsubscription@mblseminars.com for more details.