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Business on own account?

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In February 2022 the same Court of Appeal panel heard appeals in two employment status cases: Atholl House Productions Ltd and Kickabout Productions Ltd. Both cases concern the employment status of broadcasters and both grapple with the correct tests to be applied. Decisions are expected imminently. In the meantime the First-tier Tribunal handed down its long-awaited decision in Basic Broadcasting Ltd concerning the employment status of Adrian Chiles another broadcast journalist. In both Atholl House and Basic Broadcasting the taxpayers won by persuading the tribunal that they were in business on their own account with reference to their career history as a whole. Before the Court of Appeal HMRC argued for the first time that facts outside the four corners of the contract are irrelevant. Whilst we await the Court of Appeal judgments taxpayers should continue to paint a picture of careers forged...
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