Atholl House Productions and Kickabout Productions at the Court of Appeal

CRC v Atholl House Productions Ltd [2022] EWCA Civ 501 and Kickabout Productions Ltd v CRC [2022] EWCA Civ 502 were heard with each other in front of the same panel of judges at the Court of Appeal. The court dismissed Kickabout’s appeal. It found in favour of HMRC in Atholl House but remitted the case to the Upper Tribunal. The cases are significant particularly in regard to the ‘business on own account test’. Frustratingly many issues remain unresolved.

In Atholl House the services of Kaye Adams were provided by her personal service company Atholl House Productions Ltd. The services were provided to the BBC to present a radio show called the Kaye Adams Programme on BBC Radio Scotland. HMRC determined that IR35 applied to the arrangements to the four tax years 2013-14 to 2016-17 and the aggregate amounts involved for those years were £81 150.60 PAYE...