Field Court Tax Chambers

Peter Vaines’ analysis of this surprising decision from the employment tribunal is published in the Tax Journal and available here.  It is essential reading for all practitioners seeking advice and insight on IR35 – particularly given the high levels of confusion around the subject of notional employment contracts that already exist.  Despite a high degree of control over Jessica Varnish’s activities by the British Cycling Federation, it was decided that there was no contract of employment.  It was held that she received no money and provided no services, despite the provision of accommodation, travel expenses, coaching and facilities and responsibilities to compete, wear team clothing and not engage in other work of appearances without consent.  How the tax tribunal will approach this reasoning is definitely one to watch.

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