Review of the First-tier Tribunal decision in Little Piece of Paradise Ltd

The recent First-tier Tribunal decision in Little Piece of Paradise Ltd (TC8300)) on IR35 makes interesting reading. The case relates to whether fees paid by Sky TV to Dave Clark (a sports presenter) should be caught under the intermediaries’ tax rules (ITEPA 2003 s 48 to s 61). The period in dispute covered 2013-14 to 2017-18 and the amounts totalled £281 084. Up to 2013 Mr Clark had provided his services on a self-employed basis. The tribunal decided that on balance the payments did fall within IR35.

It seems an absolute age since the first of the IR35 decisions in respect of television presenters. At the time there was a feeling by some that HMRC had got it wrong and that IR35 would not be generally found to apply to those working in this industry. Since then decisions have gone both ways with some finding that...