IR35 lessons from Ackroyd and MDCM

Following hot on the heels of HMRC’s win in the Christa Ackroyd Media v HMRC last month, comes the almost identical MDCM Ltd v HMRC, a case which HMRC lost. It is difficult to discern any guiding principles of any use from these two cases, other than that there are few guiding principles of much use. Taxpayers will take some heart from the latest judgment: HMRC does not after all have carte blanche to pursue IR35 arguments successfully.