I have mixed feelings on this case. I feel that a radio personality that presents a daily show for a station using their facilities to broadcast is really outside the spirit of IR35 even if it may be inside legislation. Cases like these probably do more damage to other contractors and freelancers as HMRC look to widen the net.
However, I do have sympathy for Mr Hawksbee who set up his business legally and lawfully and had a robust contract that passed all the tests.
“ I think yet again the main point from these cases is that the courts find it impossible to decipher which tests are supposed to be used and how they should be applied.” really sums up the entire IR35 situation.
