Key points
- The S&L Barnes decision again highlights the complexities of the IR35 tax rules.
- It is important that all sides agree that the written contract does truly reflect the basis of the arrangement.
- Consideration of whether the taxpayer was in business on their own account was not a new test.
- HMRC must review its guidance notes to reflect recent tribunal decisions and also ensure that the check employment status for tax tool is overhauled.
I am appreciative to Dave Chaplin for his summary of the decision in the First tier Tribunal of S&L Barnes Ltd (TC8697) (SLB) (tinyurl.com/5n7nbw9u) and for his analysis of this decision against some other recent IR35 tribunal rulings including CRC v Atholl House Productions Ltd [2022] STC 837 and CRC v...