The Court of Appeal (CA) has released two judgments on the IR35 intermediaries legislation. In Kickabout Productions Ltd [2022] EWCA Civ 502, the CA upheld the Upper Tribunal’s (UT’s) decision, finding that the contracts contained an obligation to provide work and there were no grounds to challenge the UT’s view on control or the application of the multi-factorial assessment. In Atholl House Productions Ltd [2022] EWCA Civ 501, the CA accepted HMRC’s view that the UT’s conclusion that the hypothetical contracts in question would not have been contracts of employment could not stand, and remitted the case to the UT to apply the correct test.
The Court of Appeal (CA) has released two judgments on the IR35 intermediaries legislation. In Kickabout Productions Ltd [2022] EWCA Civ 502, the CA upheld the Upper Tribunal’s (UT’s) decision, finding that the contracts contained an obligation to provide work and there were no grounds to challenge the UT’s view on control or the application of the multi-factorial assessment. In Atholl House Productions Ltd [2022] EWCA Civ 501, the CA accepted HMRC’s view that the UT’s conclusion that the hypothetical contracts in question would not have been contracts of employment could not stand, and remitted the case to the UT to apply the correct test.
