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Jigsaw puzzle blues
Key points
- Apparently similar cases on the application of the IR35 rules were determined differently.
- The relevant factors set out in the Ready Mixed Concrete case.
- Who had editorial control of a programme: and determined its content.
- A tribunal will be influenced by the impression it forms of the witnesses providing evidence.
- In the Albatel case Ms Kelly had substantial control and her personality was important.
- Were there sufficient differences between the cases to justify different conclusions?
Tribunal decisions in contested tax matters are often fact-dependent. Small differences may be crucial and apparently similar cases can have very different outcomes. This is perhaps nowhere more true than in questions of employment. In February 2018 the First-tier Tribunal held in Christa Ackroyd Media Ltd (TC6334) that arrangements involving a presenter anchoring a BBC programme were within the scope of ITEPA 2003 Pt 2 ch 8 (IR35). A little over a year later in Albatel Ltd (TC7045) the...
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