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Dragonfly Consultancy Ltd v Commissioners for HMRC - statute-specific concepts of workers are irrelevant to the question of whether someone is deemed self-employed or an employee for IR35 purposes - High Court (Chancery) 3.9.08

Jon Bessell, co-owner of Dragonfly, provided IT services (through an agency) to the AA. However, HMRC concluded that, for IR35 purposes, Mr Bessell was part and parcel of his client's operation and thus should be taxed as if he were its employee. Given that this left Mr Bessell facing a huge tax bill, Dragonfly appealed.

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