IR35

Upper Tribunal allows HMRC’s IR35 appeal.

Taxpayer’s attempt to avoid full IR35 hearing on previously untested procedural grounds is rejected.

UT remits IR35 case back to FTT for not fully applying Atholl House.

Steven Porter and Penny Simmons (Pinsent Masons) provide guidance for large businesses on managing IR35 compliance risks.

Bonus arrangements were fully taxable: Lynx Forecourt Ltd v HMRC [2024] UKFTT 278 (TC) (27 March 2024) is an appeal that relates to bonus arrangements put in place as far back as 2003. They were designed to exploit the rules which existed at the...

Taxpayer’s appeal against FTT IR35 appeal unsuccessful.

IR35: FTT fails to follow earlier decision on employment status.

Tom Wallace

A 'finely balanced' case goes in the taxpayer's favour.

Taxpayer wins finely balanced IR35 case remitted from Court of Appeal.

Penny Simmons

Penny Simmons (Pinsent Masons) considers the interaction of the IR35, intermediaries and construction industry scheme rules.

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