Taxpayer wins finely balanced IR35 case remitted from Court of Appeal.
In Atholl House Productions Ltd v HMRC TC/2018/2263 (29 November 2023) the First-tier Tribunal (FTT) decided for the taxpayer concluding that the hypothetical contract between worker and putative employer was one of self-employment.
TV presenter Kay Adams supplied her services to the BBC via a personal service company Atholl House Productions. HMRC raised determinations of just under £125 000 for income tax and national insurance. These related to status determinations under the intermediaries/IR35 rules (ITEPA 2003 ss 48-61; Social Security Contributions (Intermediaries) Regulations 2000 regs 5 6).
The taxpayer’s initial appeal was allowed by the FTT in March 2019 (Atholl House Productions Ltd v HMRC [2019] UKFTT 242 (TC)). At the Upper Tribunal (UT) (HMRC v Atholl House Productions Ltd [2021] UKUT 37 (TCC)) the decision was again in favour of the taxpayer though...
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Taxpayer wins finely balanced IR35 case remitted from Court of Appeal.
In Atholl House Productions Ltd v HMRC TC/2018/2263 (29 November 2023) the First-tier Tribunal (FTT) decided for the taxpayer concluding that the hypothetical contract between worker and putative employer was one of self-employment.
TV presenter Kay Adams supplied her services to the BBC via a personal service company Atholl House Productions. HMRC raised determinations of just under £125 000 for income tax and national insurance. These related to status determinations under the intermediaries/IR35 rules (ITEPA 2003 ss 48-61; Social Security Contributions (Intermediaries) Regulations 2000 regs 5 6).
The taxpayer’s initial appeal was allowed by the FTT in March 2019 (Atholl House Productions Ltd v HMRC [2019] UKFTT 242 (TC)). At the Upper Tribunal (UT) (HMRC v Atholl House Productions Ltd [2021] UKUT 37 (TCC)) the decision was again in favour of the taxpayer though...
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