Red White and Green Ltd v HMRC

In Red White and Green Ltd v HMRC [2023] UKUT 83 (TCC) (29 March 2023) the Upper Tribunal (UT) upheld the First-tier Tax Tribunal’s (FTT) decision that the contracts between the personal service company (PSC) of Eamonn Holmes the well-known television and radio presenter and the broadcaster ITV were within the intermediaries legislation (IR35).

Red White and Green (RWG) the appellant was the PSC of Eamonn Holmes. RWG appealed to the UT against the FTT’s decision in Red White and Green Ltd v HMRC [2020] UKFTT 109 (TC) to uphold HMRC’s determination that services provided to ITV by Mr Holmes via RWG were within IR35. The FTT had found that there were sufficient indicia of employment status particularly control and mutuality of obligation to support a finding that a hypothetical contract between Mr Holmes and ITV would have been a contract of...