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IR35: Government offers ‘tired old rhetoric’ in response to Lords Off-Payroll report
HMRC and the Treasury have failed to offer any proactive solutions to issues highlighted in the Finance Bill Sub-Committee’s Off-Payroll report.
�ponse will likely draw the ire of many within the contract sector, with the report’s perceived lack of impar�
Category: News | Thu, 16 Jul 2020

IR35: HMRC successfully overturns ‘Kickabout’ decision at Upper Tribunal
HMRC has successfully appealed a high profile IR35 defeat, after the UT overturned the decision in its case against Kickabout Productions Limited.
�e they are not inconsistent with the hypothetical contracts being contracts of employment.’ Key status factor�
Category: News | Tue, 28 Jul 2020

BREAKING NEWS: Kaye Adams IR35 ruling stands as Tribunal dismisses HMRC appeal
HMRC’s appeal against presenter Kaye Adams’ 2019 IR35 tribunal victory has been dismissed by the Upper Tribunal.
�aced because, when entering into the hypothetical contracts here at issue, Ms Adams would have been entering� �” Ruling emphasises importance of ‘conduct of the contract’ HMRC successfully argued one of its grounds of a�
Category: News | Fri, 19 Feb 2021

How could Atholl House and Uber tribunal decisions affect IR35?
Two recent tribunal decisions involving presenter Kaye Adams and ride-hailing app Uber could bear significant repercussions for IR35.
�ight afforded to Autoclenz in tax tribunals where contracts are not found to be a ‘sham’. Last month, the UT� �engaging contractors outside of IR35. Freedom of contract underpins Uber defeat The workers’ rights afforde�
Category: News | Fri, 05 Mar 2021

IR35: Northern Lights v HMRC (UT) – IT contractor appeal dismissed by Upper Tribunal
HMRC’s victory at UTT is a warning not to rely on unexercised substitution clauses and to ensure working practices facts are communicated at FTT.
�intended engagement that have been inserted into contracts. This is not new. “As far back as 2008 in the Alt� �substitution clauses still window dressing Lee’s contract did include a legitimate unfettered right of subs�
Category: News | Fri, 11 Jun 2021

Rough Tax Justice II – IR35 defence duo pinpoint importance of fact-find
The IR35 defence duo Chris Leslie of Tax Networks and Dave Chaplin of IR35 Shield explore issues at the coalface of their IR35 defence work.
�skills and operated its business through several contracts in the IT Industry. HMRC’s opinion was that RALC� �to retrospectively consider IR35 status after the contract commenced, following which all the events had tak�
Category: News | Mon, 26 Jul 2021

BREAKING: IR35 appeal progresses in Mantides UTT as we await PGMOL CoA ruling
Urologist George Mantides has appealed an FTT split decision in the UTT and, so far, emerged victorious, depending on MOO decision from CoA PGMOL.
�n error of law on the subject of the hypothetical contract. According to the UTT ruling, “the appellant subm�
Category: News | Thu, 12 Aug 2021

Tax tribunal dismisses IR35 appeal for Little Piece of Paradise
Ex Sky TV presenter Dave Clark fails to appeal HMRC determinations and notices relating to arrangements entered into between Little Piece of Paradise Limited and Sky TV.
�acknowledged that the parties did not intend the contracts to be the exclusive record of the terms of their� �to a sufficient degree for the engagement to be a contract of service. Dave Chaplin, CEO of IR35 Shield , wh�
Category: News | Fri, 05 Nov 2021

Basic Broadcasting Limited wins IR35 appeal after seven-year nightmare for presenter Adrian Chiles
Adrian Chiles has won his IR35 tax appeal after a seven-year nightmare for his media-based firm Basic Broadcasting Limited ("BBL").
�tially heard the appeal in November 2019, but she contracted Covid-19 in the early part of the pandemic and su� �he tribunal's partial analysis found that all the contracts created the initial impression of contracts of em� �lied the IR35 statute and the tests to identify a contract of service based on the 1968 case of Ready Mixed�
Category: News | Wed, 16 Feb 2022

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

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