Another status decision

The case has some relevance to the IR35 controversy but the decision is of limited interest because of the particular circumstances of the case.

Mr Martin O'Murphy formed his own personal service company Circle Technology Limited in or before 1994. Circle Technology Limited entered into a contract with Eaglecliff Limited an employment agency. Circle agreed to provide computer services to any client of Eaglecliff.

From 1994 to 2000 Eaglecliff contracted with Hewlett Packard with the result that Mr O'Murphy became an approved consultant. His job description with Hewlett Packard was contract system manager.

In July 1999 a new contract between Hewlett Packard and Eaglecliff was drawn up. In the original document Eaglecliff was described as a 'company' and Hewlett Packard as its 'client'. Eaglecliff agreed to provide computer personnel described as 'staff'. The new agreement described Eaglecliff as the 'contractor' and...