IR35

A recent IR35 tribunal judgment draws a line between services and image rights, and shows the consequences of HMRC errors, writes David Harmer (Markel Tax).

IR35 and image rights.

Upper Tribunal allows HMRC’s IR35 appeal.

Taxpayer’s attempt to avoid full IR35 hearing on previously untested procedural grounds is rejected.

UT remits IR35 case back to FTT for not fully applying Atholl House.

Bonus arrangements were fully taxable: Lynx Forecourt Ltd v HMRC [2024] UKFTT 278 (TC) (27 March 2024) is an appeal that relates to bonus arrangements put in place as far back as 2003. They were designed to exploit the rules which existed at the...

Taxpayer’s appeal against FTT IR35 appeal unsuccessful.

IR35: FTT fails to follow earlier decision on employment status.

A 'finely balanced' case goes in the taxpayer's favour.