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HMRC wins IR35 appeal in Sky case involving Stuart Barnes
HMRC has overturned the First-Tier Tribunal's decision in the IR35 case involving Stuart Barnes, the former rugby player and Sky Sports pundit.
…turning the First-Tier Tribunal's decision in the IR35 case involving Stuart Barnes , the former rugby p… …urt of Appeal decision in Atholl House , that the contract's terms should be the starting point for analysis.… …cceeded at the tax tribunal. "The Sky boilerplate contracts used by all these individuals contained considera… …FTT erred in its construction of the hypothetical contract concerning Sky's right of first call over Mr Barn…
Category: News | Thu, 29 Aug 2024

PGMOL tax status case joins the "Decade Club" and heads to fifth hearing
The tax status case involving Professional Game Match Officials Limited (PGMOL) returns to square one for a fifth hearing at the FTT.
…ble workers, in particular the legislation around IR35 and off-payroll working. Commenting on the ruling… …sufficient mutuality of obligation required for a contract of employment. The first stage requires an obliga…
Category: News | Tue, 17 Sept 2024

Damaging impact of HMRC’s misleading webinars to NHS revealed
NHS Trusts are feeling the aftereffects of adopting a blanket approach to Off-Payroll, encouraged by HMRC, as staff shortages continue to intensify.
…iance that has rendered almost all locums ‘inside IR35’. The approach has subjected critical health work… …his test is satisfied by the mere imposition of a contract. The taxman’s stance has been repeatedly rebutted…
Category: News | Tue, 03 Mar 2020

Christa Ackroyd IR35 ruling unchanged after appeal to Upper Tribunal
The Upper Tribunal has rejected an appeal from television presenter Christa Ackroyd against the IR35 tribunal ruling that emerged in February 2018.
…ta Ackroyd has failed in a bid to have her deemed IR35 status overturned at the Upper Tribunal (UT). The… …in the absence of any clear indicator within the contract. This was in spite of the FTT’s analysis and reas…
Category: News | Mon, 28 Oct 2019

IT consultant wins latest IR35 case against HMRC and "army of lawyers"
An IT consultant and his small defence team have defeated HMRC and an “army of lawyers’ in an IR35 tribunal case which hinged largely on mutuality of obligation.
…rofessional IT consultant has defeated HMRC in an IR35 tribunal case which has again highlighted several… …passion for delivery led him to make a move into contracting where he could choose which clients to work with… …st an army of lawyers.” RALC v HMRC: what did the contracts say? From 2010, Alcock entered into a series of c… …e explains that Alcock’s motives for entering the contract market were genuine: “As a former Accenture emplo…
Category: News | Mon, 04 Nov 2019

Lib Dems pledge to review IR35 and abandon Loan Charge
A review of the Off-Payroll rules and a repeal of the controversial Loan Charge are amongst the manifesto pledges made by the Liberal Democrats.
…presented with the facts. A considered review of IR35 and these devastating proposals is just what is n…
Category: News | Thu, 21 Nov 2019

HMRC pursuit of broadcasters suffers another blow with latest IR35 tribunal defeat
HMRC has suffered another high profile IR35 tribunal defeat, casting further questions over its ability to interpret and police the legislation.
…HMRC has lost another high profile IR35 tribunal case after radio presenter and comedy wr… …ered a neutral factor, given that “Talksport were contracting for the unique expertise and work product of Mr H… …. Over this period, KPL entered into two separate contracts. Although they differed somewhat, they each requi… …. Hawksbee was paid a fee per programme, and each contract stipulated that, prior to the end of the term, th…
Category: News | Tue, 09 Jul 2019

Merging Income tax and NI – how would it affect dividends and IR35?
The potential merger of income tax and NICs could increase tax on limited company contractors, but remove IR35, suggests James Abbott of Abbott Moore.
…(NICs). At the same time, it is also likely that IR35 would become irrelevant. The issue is being debat… …become irrelevant. The issue is being debated in contracting circles following leaked plans to end NICs by a f…
Category: News | Thu, 17 Jul 2014

Pensions & Investments - UK Contractors
Pension options for contractors. Tax efficient pensions. Save IR35 taxes.
…n pot growth. Pension Tax Advantages Reducing the IR35 pain with a contractor pension Reduce the pain of… …savings by investing in a pension early in their contracting career and a pension pot to draw on from age 55.…

Primarolo appointed to remove red tape.
Tony Blair has picked a group of ministers to lead his 'war' against red tape in business in Britain.
…rolo, the person who spearheaded the inception of IR35 to help with this task. These 'reform ministers'…
Category: News | Thu, 19 Jul 2001

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