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Issue:
4265
/
Categories:
Comment & Analysis
, Atkinson
, Edwards v Bairstow
, Hall v Lorimer
, Harrold
, IHTA 1984
, ITEPA 2003
, Office of Tax Simplification
, Talentcore
MIKE TRUMAN looks at the implications for the courts and legislators of the heart-rending Atkinson and Talentcore
KEY POINTS
- Atkinson does not seem to follow the analysis of Harrold.
- Where would the dividing line be drawn for ‘occupation’ in IHTA 1984 s 117?
- Talentcore is not within agency rules ITEPA 2003 s 44.
- Tax simplification needs government to define casual workers and freelancers.
‘Hard cases make bad law’ or so the adage goes. What lawyers mean by it is that a case in which the facts tug on the heart strings and make you want to side with one party or the other is often a dangerous one for creating legal precedent because the precedent it creates will be applied to other less deserving cases.
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