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Rough tax justice
Key points
- Five year investigation culminates in a victory for the taxpayer at the tribunal.
- Problems obtaining key evidence on the nature of one of the contracts from HMRC.
- Absence of mutuality of obligation was crucial in deciding the outcome.
- HMRC did not agree with the check employment status for tax tool result.
- Balance of power on IR35 matters is too far in favour of HMRC.
After a five-year investigation and having incurred considerable expense IT contractor Richard Alcock succeeded in his appeal against HMRC at the First-tier Tribunal (RALC Consulting Ltd (TC7474)). The case raises further questions over HMRC’s judgment and conduct.
Background
In September 2016 some two years after HMRC had opened an IR35 enquiry Richard Alcock enlisted the services...
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