Court of Appeal remits IR35 case to Upper Tribunal

Atholl House Productions Ltd was the personal service company of Kaye Adams who provided services for the BBC and other media organisations. She also appeared on ITV’s Loose Women Sky wrote columns for several national newspapers and carried out corporate events.

During 2015-16 and 2016-17 she presented a daily morning programme The Kaye Adams Show on BBC Radio Scotland. HMRC claimed that for those years the intermediaries legislation applied so that the fees her company received from the BBC should be treated as employment income subject to tax and National Insurance under PAYE.

The First-tier Tribunal and Upper Tribunal found in the taxpayer’s favour. HMRC appealed to the Court of Appeal saying the Upper Tribunal erred in law in its interpretation and application of the third stage of the Ready Mixed Concrete test. Further it failed to take into account relevant considerations...