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Rough tax justice – maybe again
Key points
- HMRC issued determinations on BBL relating to the tax years covering the period 6 April 2012 to 5 April 2017.
- Ready Mixed Concrete provides the framework to reach a status classification.
- The limbs of Ready Mixed Concrete are: personal service (including mutuality of obligation) control and a standing-back exercise.
- The tribunal considered that Mr Chiles is to be treated as entering into contracts for services and not contracts of employment.
- BBL is waiting to see if HMRC will try to appeal.
- Consider the cases Nursing & Midwifery Council v Somerville Kickabout Productions Limited v HMRC and HMRC v Atholl House Productions.
Keen IR35 readers will recall we co-wrote ‘Rough tax justice – again’ (Taxation 12 July 2021 page 8) as a follow-up to our first ‘Rough tax justice’ (Taxation 19 December 2019 page 8). In those we focused on the criticality of...
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