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McCann Media Limited IR35 appeal dismissed by FTT
A second tribunal decision relating to services provided to Sky has now been released with the tribunal again not upholding the appeal.
�was no finding as such by the judge, nor were the contracts deemed to be a sham." Again, the unfairness of IR� �re, meant that the provisions of the hypothetical contract were consistent with a contract of employment. Da�
Category:
News
| Wed, 16 Mar 2022
Major loss for HMRC after Atholl House Court of Appeal ruling
HMRC suffered a huge IR35 blow at the Court of Appeal after the three judges unanimously rejected their primary ground of appeal, despite the case now being remitted back to the UT.
�with the alteration of the identity of one of the contracting parties). That contract, like any other agreement� �x year(s) in question. The position under earlier contracts between the same parties is admissible as part of� �e necessary, but not sufficient, conditions for a contract of employment, and if those conditions are satisf�
Category:
News
| Tue, 26 Apr 2022
Structural problems remain with IR35, says Public Accounts Committee
Public Accounts Committee report says “widespread non-compliance” with IR35 tax reforms in central government departments is “not acceptable”.
�misjudged and damaging legislation heaped on the contracting sector and the sensible option would be to go bac�
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News
| Wed, 25 May 2022
Third IR35 case involving BSkyB dismissed at FTT - Alan Parry Productions Ltd
The FTT has not upheld a third IR35 tribunal decision regarding commentator services provided to BSkyB.
�picking up the tax bill, not APPL. Standard form contracts unhelpful All freelancers hired by Sky were under� �avily relied upon a literal interpretation of the contract. Unfairness bites again Whilst the headline amoun�
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News
| Mon, 04 Jul 2022
IR35 appeal upheld – Sky TV pundit Stuart Barnes defeats HMRC
The Tribunal upheld an IR35 appeal relating to services provided by rugby expert Stuart Barnes at Sky TV.
�as 'the voice of rugby.' The appeal concerned the contracts between 6 April 2013 and 5 April 2019 when Britis� �ve totality of the provisions in the hypothetical contract in the context of the parties' conduct and intent�
Category:
News
| Fri, 20 Jan 2023
Gary Lineker wins IR35 tax case against HMRC
Gary Lineker has won his multi-year battle against HMRC, having been wrongly accused by HMRC of underpaying £4.9m in tax.
�n of his services, he did so as principal thereby contracting directly with the BBC and BT Sport. As such, the� �at he operated via a partnership and had a direct contract with both the BBC and BT Sport. In section 49 of�
Category:
News
| Tue, 28 Mar 2023
Eamonn Holmes IR35 tax appeal dismissed by Upper-tribunal
The appeal by Eamonn Holmes to overturn the decision of the First-tier tax tribunal regarding his IR35 case has not been successful.
�Holmes’ other activities and whether the assumed contracts were part of his carrying on a business on his ow� �erfere with the decision of that tribunal, that a contract of employment does or does not exist, only if it�
Category:
News
| Wed, 29 Mar 2023
IR35 and contractual paperwork: How important is it really?
Is your contract worth the paper it’s written on when it comes to an IR35 investigation? Yes is the answer. Find out why.
�al precedent, enabling future judges to set aside contracts in favour of the reality. The judge in this case� �, penalties, and IR35 defence costs. Your written contract is king - and takes precedence over your working�
Category:
Articles: IR35
| Thu, 20 Apr 2023
HMRC team throws in towel on costly Atholl House IR35 case involving Kaye Adams
After 10 years and four hearings, HMRC finally gives up trying to prove Kaye Adams is a deemed employee under the IR35 legislation.
�ty and control are identified, if the rest of the contract and surrounding circumstances are inconsistent wi�
Category:
News
| Wed, 24 Jan 2024
McCann Media Limited IR35 Appeal dismissed by Upper Tribunal
McCann Media Limited has lost its appeal against a First-tier Tribunal (FTT) decision which found IR35 applied to the engagements with Sky Sports.
�re factual findings of the FTT and clauses in the contracts that were inconsistent with the proposition that� �Sky. Judge Zaman concluded that the hypothetical contract between McCann and Sky would have been one of emp�
Category:
News
| Sat, 06 Apr 2024
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