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Employment tribunal decision on IR35 and employer National Insurance

Unlawful deductions

In November 2024 the employment tribunal considered the appeal of Michelle Appiah who had been engaged to work for the Home Office (case no: 2302929/2023). This case confirmed the position relating to a worker who is engaged inside IR35 and the National Insurance liabilities arising.

Background

Michelle Appiah had previously worked for the Home Office on a contract which fell outside IR35. In 2021 she was offered a new engagement with the Home Office and on review it considered that the terms of the arrangement would bring her within IR35. It appears there were detailed discussions between the Home Office and Michelle Appiah over how she would be engaged. The options were that she would be directly employed by the Home Office work through an umbrella company or continue to provide her services through her own personal service company. Michelle Appiah decided to continue to...

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