Fourth hearing of Atholl House Production Ltd

Keen IR35 readers will recall we co-wrote ‘Rough tax justice – maybe again’ (Taxation 3 March 2022) and ‘Rough tax justice – again’ (Taxation 12 July 2021) as follow-ups to our first ‘Rough tax justice’ (Taxation 19 December 2019). In each of those we focused on the criticality of robust fact-finding which is necessary to discharge the burden of proof at a First-tier Tribunal appeal hearing.

We revisit the specialist fact-finding topic in light of a fourth hearing decision in the nine-year-long IR35 case of Atholl House Productions Limited (TC) involving broadcaster Kaye Adams. On 29 November 2023 after hearing more witness evidence Judge Tony Beare in the First-tier Tribunal upheld her appeal again confirming her self-employed status.

Before we head into the detail and explore the factual aspects of the case we first pay tribute to her excellent...