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IR35
Home
IR35
IR35
Bryan Robson Ltd v HMRC
IR35 and image rights.
HMRC v S&L Barnes Ltd
Upper Tribunal allows HMRC’s IR35 appeal.
Jelly Vine Productions Ltd v HMRC
Taxpayer’s attempt to avoid full IR35 hearing on previously untested procedural grounds is rejected.
HMRC v Basic Broadcasting Ltd
UT remits IR35 case back to FTT for not fully applying
Atholl House.
IR35: spotting and responding to an HMRC enquiry
Steven Porter
Penny Simmons
Steven Porter and Penny Simmons (Pinsent Masons) provide guidance for
large businesses on managing IR35 compliance risks.
Other cases that caught our eye: 26 April 2024
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...
McCann Media Ltd v HMRC
Taxpayer’s appeal against FTT IR35 appeal unsuccessful.
PD and MJ Ltd (in members' voluntary liquidation) v HMRC
IR35: FTT fails to follow earlier decision on employment status.
Round 4: Kaye Adams wins 'finely balanced' IR35 case
Tom Wallace
A 'finely balanced' case goes in the taxpayer's favour.
Atholl House Productions Ltd v HMRC
Taxpayer wins finely balanced IR35 case remitted from Court of Appeal.
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6
EDITOR'S PICK
Enhancing UK tax policy: how to stimulate business investment and economic growth
Donald Simpson
1 /7
Buckle up your seatbelts: why 2025 will be a bumpy ride for US tax policy
Donald L Korb
,
Andrew Solomon
2 /7
Fixing the wrong problem? The need to tackle shadow advisers
Ray McCann
3 /7
Succession planning: the longer-term impact of the Budget on businesses
John Endacott
4 /7
2024: that was the year that was
Jemma Dick
5 /7
Corporate view: goodbye to 2024 – the year of two halves
Eloise Walker
6 /7
The tractor tax
Stuart Maggs
7 /7
Enhancing UK tax policy: how to stimulate business investment and economic growth
Donald Simpson
Buckle up your seatbelts: why 2025 will be a bumpy ride for US tax policy
Donald L Korb
,
Andrew Solomon
Fixing the wrong problem? The need to tackle shadow advisers
Ray McCann
Succession planning: the longer-term impact of the Budget on businesses
John Endacott
2024: that was the year that was
Jemma Dick
Corporate view: goodbye to 2024 – the year of two halves
Eloise Walker
The tractor tax
Stuart Maggs
NEWS
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HMRC manual changes: 7 February 2025
US ‘rejects very nature’ of UN tax talks
HMRC consulting on MTT and DTT draft guidance
HMRC data-collection powers
Retained EU law: further changes
CASES
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M Ashley v HMRC
AAA Oriental Ltd v HMRC
Other cases that caught our eye: 7 February 2025
Bryan Robson Ltd v HMRC
Hoopla Animation Ltd (formerly known as Daisy Boo and Monkey Too Ltd) v HMRC
IN BRIEF
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Themes in UK corporate tax disputes for 2025 (and beyond)
JVs and the top-up taxes: does HMRC’s draft guidance bring clarity?
Reflections on the Budget fallout – three months on
BlueCrest: the CA ruling on Condition B
Tweaking the Temporary Repatriation Facility
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Tweaking the Temporary Repatriation Facility
Bryan Robson Ltd v HMRC
UK suspends Russia and Belarus Double Tax Treaties
ScottishPower: payments under settlement agreements
Hoopla Animation Ltd (formerly known as Daisy Boo and Monkey Too Ltd) v HMRC