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Control test for employment and IR35

11 April 2018 / Keith M Gordon
Issue: 4642 / Categories: Comment & Analysis

‘Serve and obey’


  • Historically a servant was subject to the master’s final word and dissent would lead to dismissal.
  • The Performing Right Society case summarised the principles in the early 1920s.
  • In Yewens v Noakes it was clear that the judge required both service and obedience.
  • the relevance of control in whether an individual was employed was rejected by Denning LJ.
  • MacKenna J summarised the essence of an employment relationship as fulfilling three conditions.
  • The BBC had the right to deploy Ms Ackroyd as it saw fit.

Two recent articles in Taxation (‘A weird world’ 1 March 2018 page 8 and ‘Brave new world’ 29 March 2018) have taken contrasting views about the decision of the First-tier Tribunal in Christa Ackroyd Media Ltd v HMRC (TC 6334) referred to hereafter as CAM. Since it...

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