Greater clarity on employment status to reflect modern working patterns is “badly needed”, argued tax judges in the First Tier Tribunal.

These comments came as HMRC lost yet another IR35 ruling, this time in relation to the employment status of Paul Hawksbee, a Talksport radio presenter who provides his services via a personal services company called Kickabout Productions.

The total tax in dispute was £89,758 in PAYE income tax and £53,368 in NIC over a period of three tax years between 2012/13 and 2014/15, which was dependent on whether the IR35 rules applied. 

HMRC argued that the IR35 legislation...