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Rough tax justice – finally?
Key points
- No IR35 case involving a Sky TV presenter has successfully appealed.
- The Upper Tribunal interfered with the evaluative nature of a multi-factorial status determination made by a fact finding tribunal.
- In status cases individual taxpayers face an uphill battle when their clients don’t provide witness evidence.
- The inequality of arms creates an impediment to justice forcing taxpayers to surrender due to insufficient funds.
Keen IR35 readers will recall we’ve co-written four previous ‘Rough tax justice’ pieces which have all focused on the criticality of robust fact-finding necessary to discharge the burden of proof at a First-tier Tribunal (FTT) appeal hearing.
Our previous article ‘Rough tax justice – almost again’ (Taxation 4 January 2024) examined the fourth hearing decision in the nine-year-long case of Atholl House Productions Limited (TC7088). We concluded that incorrect decisions can be caused by adopting narrow legal approaches...
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