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Hasta la vista taxpayers: Chiles IR35 case

08 July 2024 / Dave Chaplin
Issue: 4944 / Categories: Comment & Analysis , FTT , Admin , Compliance , Policy
Hasta la vista, taxpayers

Key points

  • Adrian Chiles’ IR35 case at the Upper Tribunal highlights issues with HMRC’s litigation and settlement strategy and the fairness of the tax tribunal system.
  • HMRC has appealed all but one of the last seven IR35 cases won by taxpayers with half being remitted to the FTT.
  • While the FTT is a ‘no-costs’ regime the loser at the UT must pay the winner’s costs even when cases are undecided and remitted back to the FTT.
  • It is certainly ‘arguable’ that some HMRC litigators are failing to follow the spirit of the law in the Tribunals Courts and Enforcement Act 2007.
  • We need a US-style statutory Taxpayer Bill of Rights and an independent Taxpayer Advocate.

On 7 June 2024 we learned that another decade-long IR35 case remains unresolved after the Upper Tribunal (UT) remitted the case involving broadcaster and writer Adrian Chiles back to...

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