IR35 Defence Strategies

Publisher: Bloomsbury Professional; paperback

This is the fourth edition of David Smith’s IR35 Defence Strategies.

Dave founded Accountax a firm well-known for taking contentious IR35 litigation and the middle section of the book relies heavily on this wealth of practical experience.

It is thus invaluable for anyone thinking of challenging an IR35 status determination. Key points are accompanied by real-life examples which provide informative and often amusing illustrations of possible problems.

The book also takes into account many of the changes which have affected IR35 since the previous edition was published in 2004 including amendments to legislation case law and procedure.

However some developments could have been more thoroughly digested.

For example chapter 5 which analyses key concepts such as substitution mutuality and control is largely unchanged from earlier editions and so does not include recent...