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Kickabout knockabout
Key points
- Every IR35 case turns on its own unique set of facts.
- The three over-arching steps in determining IR35 cases.
- A finding of fact can be challenged as an error of law.
- The three stages set out in Ready Mixed Concrete.
- Could the approach of the Upper Tribunal as to control be the subject of further challenge?
- There was no guarantee of further work at the end of each two-year contractual period.
- Little importance given to the lack of statutory rights available to employees.
The Upper Tribunal’s recent decision to allow HMRC’s appeal in the case of CRC v Kickabout Productions Ltd [2020] UKUT 216 (TCC) might be seen as a significant development in the recent run of IR35 cases especially those concerning media celebrities. What is particularly striking is that it is only the second of these cases to reach the Upper Tribunal so...
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