As we await two Court of Appeal decisions, Georgia Hicks (Devereux Chambers) considers what HMRC’s new approach on the ‘business on own account’ test could mean for taxpayers.
Most of us could reel off several professions that are seen as ‘typically’ self-employed: actors musicians journalists barristers. Following the case HMRC has advanced before the Court of Appeal in HMRC v Atholl House and subject to it succeeding that could all be set to change.
First a recap. Atholl House concerned the employment status of Kaye Adams a well-known journalist and presenter. The First-tier Tribunal ([2019] UKFTT 242 (TC)) found that she was in business on her own account as a freelance journalist. In so doing it took into account the fact that she had a 20-year career pre-dating the contracts in question had worked for various different media organisations ...
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As we await two Court of Appeal decisions, Georgia Hicks (Devereux Chambers) considers what HMRC’s new approach on the ‘business on own account’ test could mean for taxpayers.
Most of us could reel off several professions that are seen as ‘typically’ self-employed: actors musicians journalists barristers. Following the case HMRC has advanced before the Court of Appeal in HMRC v Atholl House and subject to it succeeding that could all be set to change.
First a recap. Atholl House concerned the employment status of Kaye Adams a well-known journalist and presenter. The First-tier Tribunal ([2019] UKFTT 242 (TC)) found that she was in business on her own account as a freelance journalist. In so doing it took into account the fact that she had a 20-year career pre-dating the contracts in question had worked for various different media organisations ...
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If you do not subscribe but are a registered user, please enter your details in the following boxes:
