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First-tier Tribunal decision in S&L Barnes

© Copyright LexisNexis 2024. All rights reserved.

07 February 2023 / Alastair Kendrick

Issue: 4875 / Categories: Comment & Analysis , HMRC investigations , IR35 , Employees

109822

It’s a knockout – 2

This article should be read in conjunction with ‘It’s a knockout’ by Dave Chaplin in Taxation 2 February 2023.

I am appreciative to Dave Chaplin for his summary of the decision in the First tier Tribunal of S&L Barnes Ltd (TC8697) (SLB) (tinyurl.com/5n7nbw9u) and for his analysis of this decision against some other recent IR35 tribunal rulings including CRC v Atholl House Productions Ltd [2022] STC 837 and CRC v Kickabout Productions Ltd [2022] STC 876.

Before I delve into the detail of the tax case against Mr Barnes it is worth reiterating that this decision again highlights the complexities of the IR35 tax rules and the careful analysis that is required in order to reach what may be considered an accurate and safe decision over the status of the particular arrangement.

It is also fair to say that Mr Barnes’s activities for the...

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First-tier Tribunal decision in S&L Barnes

© Copyright LexisNexis 2024. All rights reserved.

07 February 2023 / Alastair Kendrick

109822

It’s a knockout – 2

This article should be read in conjunction with ‘It’s a knockout’ by Dave Chaplin in Taxation 2 February 2023.

I am appreciative to Dave Chaplin for his summary of the decision in the First tier Tribunal of S&L Barnes Ltd (TC8697) (SLB) (tinyurl.com/5n7nbw9u) and for his analysis of this decision against some other recent IR35 tribunal rulings including CRC v Atholl House Productions Ltd [2022] STC 837 and CRC v Kickabout Productions Ltd [2022] STC 876.

Before I delve into the detail of the tax case against Mr Barnes it is worth reiterating that this decision again highlights the complexities of the IR35 tax rules and the careful analysis that is required in order to reach what may be considered an accurate and safe decision over the status of the particular arrangement.

It is also fair to say that Mr Barnes’s activities for the...

If you or your firm subscribes to Taxation.co.uk, please click the login box below:

If you are not a subscriber but are a registered user or have a free trial, please enter your details in the following boxes:

Subscribe Now...

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.

Once you have registered, you will receive an email directing you back to read this item in full.

Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.

Issue:

4875

Categories: Comment & Analysis [1] , HMRC investigations [2] , IR35 [3] , Employees [4]

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Links:

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Taxpayer wins IR35 case in S&L Barnes

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