Link: IR35 special area
Future Online, a JSA client, was employed by IT agency, Elan IT, to work for three years on an EDS project to install a new computer system for the Child Support Agency. JSA advised Future Online’s project director that ‘according to current interpretation of the legislation and case law this assignment was outside of IR35’.
But the Inland Revenue claimed retrospectively that Future Online’s director was under the control of EDS and should be subject to IR35 rules.
JSA appealed on Future Online’s behalf to the special commissioner. But the ruling was made in the Revenue’s favour. It is the first time JSA has lost an appeal.
JSA is bringing the appeal to the High Court.
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