The tax authority looked to make an example of some of the most recognisable freelance presenters in the industry, in the vain hope that it could score a landmark IR35 victory.
Alongside Adams, the likes of Gary Lineker, Eamonn Holmes, Lorraine Kelly and Adrian Chiles have all faced protracted tribunal cases and public allegations of non-compliance. For the most part, they have won their cases.
These are just a handful of cases that have been and are being played out in public. Behind the scenes, there are dozens if not hundreds more that HMRC is progressing.
First and foremost, the Adams case evidences that contractors can indeed operate compliantly outside IR35.
In fact, having carried out well over 100,000 independent IR35 status determinations – for contractors, and the businesses engaging them – in our expert view, the vast majority of these workers belong outside the clutches of IR35.
But HMRC can scrutinise any engagement at any time. Judging by recent and ongoing IR35 cases – involving contractors and businesses – the tax office is ramping up its activity across the board.
Compliance, therefore, remains essential. HMRC is more persistent than ever and can be heavy-handed, as shown by the Adams case, among countless others.
Seb Maley is chief executive of contractor insurer and IR35 legislation specialist Qdos
