Question to the HM Treasury:

To ask the Chancellor of the Exchequer, how many IR35 tribunal cases HMRC has lost in the last 12 months.

There have been three off-payroll working (IR35) tribunal cases in the last 12 months. HMRC lost two of these cases.

The vast majority of the decisions on status are straightforward and do not involve litigation. It is right that HMRC litigates more finely balanced cases, particularly where they are complex or unusual.