Contentious tax: quarterly review

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Adam Craggs

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Constantine Christofi

Adam Craggs and Constantine Christofi (RPC) consider the recent spate of IR35 cases that have been considered by the First-tier Tribunal, HMRC's increasing use of 'jeopardy amendments' and the increasing number of judicial review challenges being brought against HMRC.

IR35

There have been five cases on the application of the intermediaries legislation (contained in ITEPA 2003 s 49 and Social Security Contributions (Intermediaries) Regulations SI 2000/727 reg 6) so-called ‘IR35’ since the beginning of 2018: Christa Ackroyd Media v HMRC [2018] UKFTT 69 (TC); MDCM Ltd v HMRC [2018] UKFTT 201 (TC); Jensal Software Ltd v HMRC [2018] UKFTT 271 (TC); Albatel v HMRC [2019] UKFTT...

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© Copyright LexisNexis 2024. All rights reserved.

Adam Craggs and Constantine Christofi (RPC) consider the recent spate of IR35 cases that have been considered by the First-tier Tribunal, HMRC's increasing use of 'jeopardy amendments' and the increasing number of judicial review challenges being brought against HMRC.

IR35

There have been five cases on the application of the intermediaries legislation (contained in ITEPA 2003 s 49 and Social Security Contributions (Intermediaries) Regulations SI 2000/727 reg 6) so-called ‘IR35’ since the beginning of 2018: Christa Ackroyd Media v HMRC [2018] UKFTT 69 (TC); MDCM Ltd v HMRC [2018] UKFTT 201 (TC); Jensal Software Ltd v HMRC [2018] UKFTT 271 (TC); Albatel v HMRC [2019] UKFTT...

If you or your firm subscribes to Taxjournal.com, please click the login box below:

If you do not subscribe but are a registered user, please enter your details in the following boxes:

Subscribe Now...

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.

Once you have registered, you will receive an email directing you back to read this article in full.

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