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First-tier Tribunal decision in S&L Barnes

07 February 2023 / Alastair Kendrick
Issue: 4875 / Categories: Comment & Analysis , HMRC investigations , IR35 , Employees
It’s a knockout – 2

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.

This article should be read in conjunction with ‘It’s a knockout’ by Dave Chaplin in Taxation 2 February 2023.

I am appreciative to Dave Chaplin for his summary of the decision in the First tier Tribunal of S&L Barnes Ltd (TC8697) (SLB) ( 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...

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