Business on own account?

As many await two Court of Appeal decisions, Georgia Hicks considers what HMRC’s new approach on the ‘business on own account’ test could mean for taxpayers. 

This article was originally published in Tax Journal.


Georgia Hicks is a leading junior in matters relating to employment status and IR35. She has a strong practice in tax litigation and advisory work, instructed by both HMRC and the taxpayer. Georgia is ranked as a leading tax and employment junior by Chambers & Partners and Legal 500. 

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