Taxation logo taxation mission text

Since 1927 the leading authority on tax law, practice and administration

Fourth hearing of Atholl House Production Ltd

02 January 2024 / Dave Chaplin , Chris Leslie
Issue: 4918 / Categories: Comment & Analysis , BBC , HMRC , IR35 , Admin
Rough tax justice – almost again

Key points

  • Why has it taken so long to resolve the appeal in Atholl House Productions Ltd?
  • Over-dependence on HMRC guidance led caseworkers to conclude the taxpayer was caught by IR35.
  • The Court of Appeal found there was a gap in the factual analysis.
  • Evidence from BBC witnesses at the final hearing proved pivotal.
  • HMRC must take a less myopic approach to status determinations.

Keen IR35 readers will recall we co-wrote ‘Rough tax justice – maybe again’ (Taxation 3 March 2022) and ‘Rough tax justice – again’ (Taxation 12 July 2021) as follow-ups to our first ‘Rough tax justice’ (Taxation 19 December 2019). In each of those we focused on the criticality of robust fact-finding which is necessary to discharge the burden of proof at a First-tier Tribunal appeal hearing.

We revisit the specialist fact-finding topic in light of a fourth hearing decision in...

If you or your firm subscribes to, please click the login box below:

If you are not a subscriber but are a registered user or have a free trial, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this item in full.

Please reach out to customer services at +44 (0) 330 161 1234 or '' for further assistance.

Download the exclusive Xero
free report here.

New queries
Please email any questions you might have

back to top icon