IR35

A recent IR35 tribunal judgment draws a line between services and image rights, and shows the consequences of HMRC errors, writes David Harmer (Markel Tax).

Locum’s services within IR35, despite FTT errors

IHT dispute concerning dividing estate residue: In S Changizi v P Changizi and another [2025] EWHC 735 (Ch) (2 April) is a dispute between mother and son as to how the burden of the IHT liability should be met. In this case, the English estate...

UT dismisses IR35 appeal by Sky Sports pundit.

IR35 and image rights.

Upper Tribunal allows HMRC’s IR35 appeal.

Taxpayer’s attempt to avoid full IR35 hearing on previously untested procedural grounds is rejected.

UT remits IR35 case back to FTT for not fully applying Atholl House.

Bonus arrangements were fully taxable: Lynx Forecourt Ltd v HMRC [2024] UKFTT 278 (TC) (27 March 2024) is an appeal that relates to bonus arrangements put in place as far back as 2003. They were designed to exploit the rules which existed at the...