In HMRC v Atholl House Productions [2022] EWCA Civ 501 the Court of Appeal (CA) considered HMRC’s appeal against the Upper Tribunal’s (UT) decision that the First-tier Tribunal (FTT) had been correct to conclude that the broadcaster Ms Kaye Adams was not to be considered an employee for IR35 purposes pursuant to the arrangements made between Ms Adams’ personal service company (PSC) and the BBC. The court remitted the case back to the UT.
The UT had found that the FTT had erred in its approach to contractual interpretation. However after remaking the decision by applying the Ready Mixed Concrete [1968] 2 QB 497 test to what it judged to be the correct formulation of the hypothetical contract the UT came to the same conclusion as the FTT and dismissed HMRC’s appeal.
The three-stage test in Ready Mixed Concrete asks if three factors are present in a...
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