Pictures at an exhibition gallery

Keith Gordon looks at a case which considers the employment status of educational staff engaged by the National Gallery

Background

At the time of writing, I was expecting to report on one of a number of IR35 cases involving TV personalities, whose appeals were heard during the course of 2018. However, despite various rumours to the contrary, nothing emerged by the end of February. However, regular readers will know that I occasionally look beyond tax cases to see other topical developments which might be relevant to tax practitioners. As a result, I have looked at a recent Employment Tribunal decision in the case of Braine v The National Gallery (Case no. 2201625/2018) which also focuses on the status of working individuals.