Hasta la vista taxpayers: Chiles IR35 case

On 7 June 2024 we learned that another decade-long IR35 case remains unresolved after the Upper Tribunal (UT) remitted the case involving broadcaster and writer Adrian Chiles back to the First-tier Tribunal (FTT) for a fourth hearing. The case involves his media-based company Basic Broadcasting Limited (BBL) and relates to services provided to the BBC and ITV over 12 years ago spanning tax years 2012 to 2017.

Judge Cannan had initially upheld the BBL appeal on 9 February 2022 after two FTT hearings but HMRC successfully appealed to the UT which was heard two years later on 5 February 2024. Justice Meade ruled that legal errors were made in the initial decision and that the case should be remitted back to the FTT for reconsideration.

In my view this IR35 case – and others – highlights fundamental issues with HMRC’s litigation and settlement strategy (LSS)...