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It’s a knockout
Key points
- The First-tier Tribunal has decided that the IR35 rules did not apply in S&L Barnes Ltd.
- The same judge decided three previous cases with almost identical contractual terms and reached a different conclusion.
- The cases are extremely fact-sensitive and it is highly relevant that two of the four cases were heard before the Atholl House decision.
- HMRC had wrongly been taking a narrow approach when applying the intermediaries legislation since the 2011 decision in Weightwatchers.
- The correct way to apply either version of the intermediaries legislation is to follow the three stages in CRC v Kickabout Productions Ltd.
- In SBL one powerful factor was that the presenter was found to be in business on his own account although HMRC counsel sought to downplay this.
- HMRC is unlikely to win an appeal to SLB.
A tax appeal brought by S & L Barnes Limited (TC8697) (SLB) (
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