Adviser’s procedural errors on IR35: Cranham Sports LLP v HMRC [2024] UKUT 209 (TCC) (1 August 2024) relates to an IR35 dispute but the real interest in this case is procedural. The tennis commentator Barry Cowan provided his services to Sky TV via a limited liability partnership in which he was a member. HMRC believed that IR35 applied to the contractual arrangements and raised PAYE and NIC determinations accordingly. These were appealed and correspondence with HMRC continued. Eventually HMRC issued a ‘view of the matter’ letter to the taxpayer’s agent confirming that it continued to hold the view that IR35 applied. It outlined the three options that the taxpayer could pursue. These were (a) to accept HMRC’s view (b) agreed to an internal review by HMRC or (c) notify the appeal to the tribunal.
The taxpayer’s representative replied within 23 minutes of receiving HMRC’s letter accusing the...
