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The IR35 case involving television presenter Eamonn Holmes has taken another decisive turn, with the Upper Tribunal dismissing his appeal against HMRC. The decision upholds the original ruling made by the First Tier Tribunal (FTT), which found that Holmes should have been treated as an employee rather than a self-employed contractor during his work for ITV’s “This Morning”.
This ruling reinforces the importance of robust contractual arrangements and clear evidence relating to Substitution, Mutuality of Obligation (MOO) and Supervision, Direction and Control (SDC) — the three key pillars used in determining employment status for tax purposes.
While the case turned on the specifics of Holmes’s contract and working relationship, it provides broader implications for contractors and interim professionals operating through limited companies. It also highlights the need to maintain up-to-date understanding of how courts and tribunals interpret IR35, particularly as case law continues to evolve.
SDC remains central: Where control exists over how, when or where work is done, HMRC is likely to argue for employment status.
Substitution clauses must be genuine: A contractual right to send a substitute must be viable and not just theoretical.
MOO continues to be misunderstood: As seen in multiple cases, a clear absence of obligation to provide and accept work is essential to argue for self-employment.
This case serves as a strong reminder that simply operating through a limited company is not enough to fall outside IR35. Evidence of genuine business independence must be clear in both contract and conduct.
The Institute of Interim Management continues to encourage members to review their contracts and working practices carefully, seek professional advice where necessary, and ensure they remain informed on IR35 developments — including case law that may impact the interpretation of status.
Stay tuned to IIM updates for further commentary on IR35-related rulings and what they mean for interim professionals.
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The Institute of Interim Management (IIM) is the UK’s only professional body for independent Interim professionals. All our members operate in business on their own account as Interim Managers and Executives working at board or near-board level. The Institute is run by a Board and Executive Committees of seasoned Interim Managers and is committed to supporting and promoting professional Interim Managers working in the UK and internationally.
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