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IR35 - Upper Tribunal Win

HMRC lost their appeal in the high-profile Upper Tribunal IR35 case of TV presenter Kaye Adams. This was perhaps slightly unexpected as a number of established hallmarks that would have suggested an employment relationship, such as mutuality of obligation and the degree of control the BBC exercised, were present. The decisive factor was that Ms. Adams successfully argued that she carried on other business as an independent contractor, and that business was undertaken on a broadly similar basis to her work for the BBC.

Interestingly, the extent of her work with other clients seems to have been persuasive. The Tribunal commented that "the conclusion that we have reached is that, in an uncertain profession, Ms Adams had succeeded in those tax years for the time being at least in securing a reasonably stable revenue stream that was material in amount...if, over time, Ms Adams's other revenue streams had diminished so that the BBC work represented a greater percentage of her gross income, she might have tipped over into employment. However, HMRC accepted that in the tax years 2013/14 and 2014/15, the hypothetical contract was not of employment."
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Added By: Sharon Worger on 14th Apr 2021 - 14:40
Number of Views: 80
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