This makes me laugh. HMRC keep saying they stand by cests results. However in court it is a different matter. Almost without exception if cest says the contractor is outside of IR35 they try to get cest removed from the evidence! If it says they are inside IR35 they claim it should the the primary evidence... HMRC are a joke and so are the government for allowing this to happen and to back HMRC even when it is proven that they are lying! But then what would you expect from a government that tries to convince people they are an official fact checking service?