The latest verdict, issued by none other than the Court of Appeal, means the case will be reheard at the First Tier Tribunal in due course. But if, here, HMRC’s argument – that Moo exists in every engagement – is thrown out, then in theory, every IR35 determination made by Cest (which assumes that Moo exists in every engagement) could be called into question and possibly even overturned.
Realistically, we are some way off from knowing the final outcome of PGMOL v HMRC. Even so, there is no hiding from the fact that it could play a big role in the future of IR35 decision-making and prove to be the final nail in Cest's coffin.
From Cest, to HMRC’s IR35 compliance activity and IR35 U-turns, there is no shortage of issues impacting contractors or the businesses engaging these workers in the post-IR35 reform world.
Granted, some are a cause for concern, but others offer hope to this vitally important sector of the labour market at a time when its agility and dynamism is needed more than ever before.
Seb Maley is chief executive of Qdos
