Taxpayer’s attempt to avoid full IR35 hearing on previously untested procedural grounds is rejected.
In Jelly Vine Productions Ltd v HMRC [2024] UKFTT 562 (TC) (19 June 2024) the FTT decided that a preliminary issues hearing was not appropriate as the preliminary issue could not be entirely divorced from the other grounds of appeal.
The taxpayer had hoped to avoid a full hearing if the validity of HMRC determinations could be challenged as a preliminary issue.
HMRC decided that work by Jeremy Vine for the BBC during the period 1 July 2013 to 30 December 2015 on programmes such as Eggheads and Points of View were within IR35 intermediaries rules (ITEPA 2003 ss 48–61).
During ongoing enquiries protective determinations were made under Income Tax (Pay as you Earn) Regulations SI 2003/2682 reg 80 and Social Security Contributions (Transfer of Functions etc.) Act 1999 s 8 for national insurance.
The...
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Taxpayer’s attempt to avoid full IR35 hearing on previously untested procedural grounds is rejected.
In Jelly Vine Productions Ltd v HMRC [2024] UKFTT 562 (TC) (19 June 2024) the FTT decided that a preliminary issues hearing was not appropriate as the preliminary issue could not be entirely divorced from the other grounds of appeal.
The taxpayer had hoped to avoid a full hearing if the validity of HMRC determinations could be challenged as a preliminary issue.
HMRC decided that work by Jeremy Vine for the BBC during the period 1 July 2013 to 30 December 2015 on programmes such as Eggheads and Points of View were within IR35 intermediaries rules (ITEPA 2003 ss 48–61).
During ongoing enquiries protective determinations were made under Income Tax (Pay as you Earn) Regulations SI 2003/2682 reg 80 and Social Security Contributions (Transfer of Functions etc.) Act 1999 s 8 for national insurance.
The...
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