EMEA Dbriefs - IR35/employment status - Autumn 2024 case law update (On demand)

In the evolving world of employment status, the hotly anticipated judgment from HMRC v Professional Game Match Officials Ltd (PGMOL) has been released and has significant new guidance from the Supreme Court. Following this and other important recent case law updates (including S&L Barnes, Atholl House), how does this affect IR35, employment status and the evolution of the rules through case law? What are the inherent complexity and practical challenges when making status determinations and what key principles may arise from the courts’ judgments? And what could this mean for the use of HMRC’s CEST tool and other status assessment alternatives? We’ll discuss:

• What the courts said and why it matters for status decision making 
• Common areas of misunderstanding when making employment status decisions and how are they influenced by the judgments 
• What we think it means when using CEST and other tools 
• Best practice next steps for clients with self-employed/outside IR35 off payroll workers 
• Connectivity with statutory worker rights test and potential for a future single worker status for legal purposes

The webinar should be attended by anyone with responsibility for tax or legal
compliance for self-employed individuals or IR35. Whilst the taxpayers in these cases are hobbyist referees and media personalities, the views of the courts will influence how employment status decisions are made in more common everyday roles.

Read more about the EMEA Dbriefs programme on our website.