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A weird world
KEY POINTS
- HMRC wins an IR35 case at the First-tier Tribunal for the first time in several years.
- IR35 applies if without the limited company the worker would have been regarded as an employee of the client for income tax purposes.
- A TV presenter is engaged primarily for their personality and is expected to stamp their personality on the role.
- Was the reasoning of the First-tier Tribunal seriously flawed in this case?
- Ascertaining the terms of the hypothetical contract is merely a first step. The real question is whether it is a contract of employment.
- Where does the hypothetical contract end and what does it encompass?
Sometimes I read a First-tier Tribunal decision and think ‘that does not make sense’. Christa Ackroyd Media Ltd (TC 6334) ...
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