Lime-IT bears fruit at the special commissioners

David Smith LLB FTII, a director of Accountax Consulting Ltd, former Inspector of Taxes and author of "Tolleys IR35 Defence Strategies: From Contracts to the Commissioners", analyses aspects of a recent IR35 appeal. This article appeared in the May 2003 issue of Tax Adviser. KEY POINTS

• What can be learned from the Lime-IT case?
  
• Two central aspects are involved technicalities and procedures
  
• The first argument is to concentrate on the fundamental legal tests that determine status - substitution, control and mutuality of obligations
  
• The second approach is the 'in business on your own account' test
  

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May 2003 by