"There are certainly lessons to be learned from this case, both for freelancers and businesses engaging them.
"Rigorous IR35 determinations must be made at the start of a working relationship, while IR35 status should be continually reviewed as this relationship evolves. By no means is it a tick-box exercise."
This year there have been a number of high profile IR35 cases coming through the courts.
In April, former footballer and later Sky Sports presenter, Neil McCann, lost his battle with HMRC, leaving him with a £210,000 tax bill.
While in January year, HMRC’s 10-year tax battle with Loose Women presenter Kaye Adams' came to an end after the tax authority revealed it would not appeal the court's decision.
It came after a First Tier Tribunal judgement in November 2023 on the case of Atholl House Products, Adams’ company, which ruled she was outside of IR35 legislation.
tara.o'connor@ft.com
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