HMRC will not appeal Kaye Adams decision

HMRC has decided not to appeal against last November’s First-tier Tribunal decision in Atholl House (TC9026) involving presenter Kaye Adams. The tribunal found the IR35 legislation did not apply to Ms Adams saying ‘on balance the terms of the hypothetical contracts and the circumstances in which the hypothetical contracts arose point toward a conclusion of self-employment’.

An HMRC spokesperson said: ‘Given this litigation has been ongoing for a number of years and the First-tier Tribunal does not set binding legal precedents we don’t think it would be proportionate to appeal in this case.

‘We always seek to resolve disputes out of court first and only take action to litigate where this isn’t possible.’

The department added that it considered a variety of factors when deciding whether to appeal litigation cases including ‘the tax we think is due under the law whether...