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You’re not the boss of me
Key points
- The salary that Kaye Adams received through her personal service company was not to be treated as employment income.
- The distinction between an employment contract (or a ‘contract of service’) and a contract for services.
- The Upper Tribunal agreed with the First-tier Tribunal that in her career Kaye Adams had tended to work as an independent contractor rather than an employee.
- New off-payroll rules came into effect on 6 April 2021.
The Kaye Adams case is the latest in a long line of appeals to the Upper Tribunal (UT) against a decision of the First-tier Tribunal (FTT) involving the off-payroll working rules (often referred to as IR35 or the intermediaries legislation). It concerned the application of that legislation to arrangements entered into by the personal service company (PSC) of Kaye Adams a journalist and broadcaster and resulted in success for the taxpayer.
The facts
The...
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