Georgia Hicks (Devereux Chambers) examines two cases which seek to give authoritative guidance on the application of the Ready Mixed Concrete and business on own account tests.
On 26 April 2022 the Court of Appeal handed down decisions in two IR35 cases concerning the employment status of TV and radio presenters: HMRC v Atholl House Productions Ltd and Kickabout Productions Ltd v HMRC. Heard by the same panel in consecutive weeks they seek to give authoritative guidance on the application of the RMC (Ready Mixed Concrete (South East) Ltd v Minister of Pensions and National Insurance [1968] 2 QB 497) and business on own account tests. This article unpacks what was decided and considers the implications for taxpayers.
Atholl House
Atholl House concerned the employment status of Kaye Adams a well-known journalist and presenter. The First-tier Tribunal ([2019] UKFTT 415 (TC)) found that she was in business...
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Georgia Hicks (Devereux Chambers) examines two cases which seek to give authoritative guidance on the application of the Ready Mixed Concrete and business on own account tests.
On 26 April 2022 the Court of Appeal handed down decisions in two IR35 cases concerning the employment status of TV and radio presenters: HMRC v Atholl House Productions Ltd and Kickabout Productions Ltd v HMRC. Heard by the same panel in consecutive weeks they seek to give authoritative guidance on the application of the RMC (Ready Mixed Concrete (South East) Ltd v Minister of Pensions and National Insurance [1968] 2 QB 497) and business on own account tests. This article unpacks what was decided and considers the implications for taxpayers.
Atholl House
Atholl House concerned the employment status of Kaye Adams a well-known journalist and presenter. The First-tier Tribunal ([2019] UKFTT 415 (TC)) found that she was in business...
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:
