The Inland Revenue are arguing that IR35 applies and have quoted a case Synaptec v Young (STC 543). Can anyone tell me where I could access details of this case (I dont subscribe to tax cases library). Also, are there any other recent cases which could help a taxpayer with an IR35 defence. Tax of £100,000 could be at stake here. Many thanks.
JMS
Replies (4)
Please login or register to join the discussion.
Numerous cases
There are numerous cases regarding IR35 and status isues, which are the crux of IR35. I have dealt with this subject in three Newthwires, Nos. 14, 33 and 65. No. 65 is an IR35 case update.
Books on the subject include one by Anne Redston, published by Croner/CCH and Defending IR35 and Status by David Smith, published by LexisNexis or Tottel.
I agree that, with what is at stake, you need specialist help. Companies such as Accountax Solutions and QDOS Consulting specialise in this area.
The case law which you should cite
to HM Revenue and Customs here depends on the circumstances surrounding your client's business activities.
If you want a copy of Synaptek, email me and I will be happy to send you one.
Regards
Harry
Harry J Ross is a tax specialist in practice in North London. He can be contacted by email at [email protected] or by telephone 020-8446 4193.
Harry hopes that the above posting is helpful. It is, however, unresearched. Accordingly, it cannot be guaranteed to be accurate or complete. It is given wholly without responsibility or recourse.
Try this first as a summary update
http://www.dcode.co.uk/site/home/depts/taxacc/WhitherIR35.html