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David Harmer

David began his career with Markel Tax at 18 and has since spent 10 years with the business, completing a law degree and working his way through the ranks of tax consultant to director.

Defending tax payers against HMRC challenges on all areas of contentious tax law including IR35, self-employed status, CIS, agency legislation etc., his tribunal victories include the well-known Sherburn Aero Club case. This was significant in establishing clarity and focus, specifically in the key status areas of control and personal service.

David headed up the businesses’ umbrella and Managed Service Company (MSC) team, enabling clients to set up and run their own compliant umbrella company, navigate the raft of employment and tax laws and ultimately defend their position against an HMRC strike.

After leaving Markel Tax to start up his own umbrella company where he helped to establish a successful growing business, he re-joined the world of tax with a top 25 accountancy practice. Here, he was the firm’s status specialist where he argued many cases which revolved around employment law and not merely tax status.

David returned to Markel Tax in 2014 where he now heads up the tax consultancy division providing seminars, training and advice nationwide on all areas of technical and contentious issues.

Author Content

Don’t get caught offside by the taxman with generic contracts; key factors against you, and witnesses that fail to score for your side.

3rd May, 2022 | IR35

Even if the footy refs are winning on aggregate, the last fixture went the taxman’s way -- not that he can next play the same on MoO.

In-business factors saved the broadcaster, but only the unwise will rely on them to safeguard their own IR35 status.

25th February, 2021 | Private Sector IR35 Reform

Seeking out ‘small’ clients might not provide PSCs with the desired escape, as their ‘old friend’ of 2000 is hard to shake off.

25th November, 2020 | Private Sector IR35 Reform

‘It’s all about the irreducible minimum,’ the Revenue is likely to argue, in a bid to banish the ‘brand’ argument.

A defence about the sports presenter’s ‘brand’ could have produced a very different result.

With the SDS and SDP now demystified; let’s turn to who decides, who’s in the frame and how to get help.

10th August, 2020 | Private Sector IR35 Reform

How to navigate the client-led process when contractors don’t agree with the decision and want it changed.

4th August, 2020 | Private Sector IR35 Reform

What the document containing your IR35 status says, what it should look like, and when it should be sent.

3rd August, 2020 | Private Sector IR35 Reform