HMRC wins its first IR35 case in several years. Caroline Harwood and Susan Ball (Crowe Clark Whitehill) examine lessons from the decision.
Christa Ackroyd will be familiar to many as the face of BBC’s news programme Look North from 2001 to 2013 and it is in respect of that role that HMRC sought to recover tax and NICs of £419 151 under the ‘intermediaries legislation’ contained in ITEPA 2003 ss 48–61 and equivalent provisions in the Social Security Contributions (Intermediaries) Regulations SI 2000/727. This legislation is commonly known as IR35.
IR35 and the current climate
In recent years we have seen an increasing focus on perceived tax avoidance through off-payroll working. The Finance Act 2017 and the Social Security (Miscellaneous Amendments) Regulations SI 2017/373 introduced new rules which meant that where a public authority (as defined by the Freedom of Information Act 2001 Sch...
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HMRC wins its first IR35 case in several years. Caroline Harwood and Susan Ball (Crowe Clark Whitehill) examine lessons from the decision.
Christa Ackroyd will be familiar to many as the face of BBC’s news programme Look North from 2001 to 2013 and it is in respect of that role that HMRC sought to recover tax and NICs of £419 151 under the ‘intermediaries legislation’ contained in ITEPA 2003 ss 48–61 and equivalent provisions in the Social Security Contributions (Intermediaries) Regulations SI 2000/727. This legislation is commonly known as IR35.
IR35 and the current climate
In recent years we have seen an increasing focus on perceived tax avoidance through off-payroll working. The Finance Act 2017 and the Social Security (Miscellaneous Amendments) Regulations SI 2017/373 introduced new rules which meant that where a public authority (as defined by the Freedom of Information Act 2001 Sch...
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:
