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Flawed approach
Key points
- In Atholl House HMRC determined that IR35 applied to the arrangements to the years 2013-14 to 2016-17. Atholl House appealed and won at the First-tier Tribunal (FTT) and this was upheld by the Upper Tribunal.
- The FTT applied the Autoclenz approach and held that clause 8 of the contract did not reflect the actual agreement between the parties.
- HMRC’s grounds of appeal included that the Upper Tribunal had applied an erroneous test instead of the RMC test as to whether Ms Adams was ‘in business on her own account’.
- The Court of Appeal ruled out the Autoclenz defence set aside the tribunal’s decision and accepted HMRC’s appeal.
- The court said it is ‘intolerable’ that whether an individual is in law an employee could depend on which test the court or tribunal chose to apply.
CRC v Atholl House Productions Ltd [2022]...
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