Cases: Summer 2022 review

1. Court of Appeal rules on IR35 status

The Court of Appeal’s recent decisions in the IR35 cases of Atholl House [2022] EWCA Civ 501 and Kickabout Productions ([2022] EWCA Civ 502 (both reported in Tax Journal 6 May 2022) give authoritative guidance on the application of the Ready Mixed Concrete [1968] 2 QB 497 and business on own account tests. Practitioners hoping for a decisive and authoritative decision on IR35 may though be disappointed. With Atholl House now remitted to the UT albeit potentially being heard by the FTT in the next instance it is unclear when Ms Adams’ position will be clarified.

Colm Kelly (Devereux Chambers) commented (Tax Journal 6 May 2022) that: ‘‘The Court of Appeal overturned the decision of Briggs J in Weight Watchers (UK) v HMRC [2012] STC 265 in so far as he had stated that once stage three...