Latest IR35 taxpayer win

Adrian Chiles

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What a great piece of legislation. It only takes 355 paras from a judge to decide and even then it's a basically a holistic, subjective evaluative exercise for the judge per para 354 and presumably on that basis it could have easily gone the other way with a different judge (indeed the first judge went off sick per para 17 which was perhaps lucky for him). Possibly it would be a lot better to simply flip a coin to decide these things.

Unsurprisingly the Tribunal found PGMOL of little assistance re MOO (except in para 285). The case is interesting for its comments on other recent IR35 cases and explaining MOO and control fairly well. I guess it was his many clients per para 326 that saved him and well done to his legal team.

Replies (7)

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By lionofludesch
11th Feb 2022 14:36

Over 20 years and still even HMRC can't understand their own rules.

There's a certain resonance with Boris and Covid rules.

Thanks (2)
Replying to lionofludesch:
By Hugo Fair
11th Feb 2022 15:35

Well *we* all know that HMRC (in the guise of its random employees) often doesn't understand the rules that they are supposed to be enforcing/policing ... and more & more HNW types are realising that their chances of a 'win' are therefore increasing all the time ... so how long before it becomes general knowledge that HMRC's word is not holy (or any other type of) writ.
In that sense it's entirely analogous to 'partygate' - a prelude to breakdown?

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By jonharris999
11th Feb 2022 15:50

IMHO para 336 is very useful. It appears to diminish the importance of the substitution question.

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Replying to jonharris999:
By Justin Bryant
11th Feb 2022 16:26

The relevance of substitution clauses in the actual contract was already diminished re IR35. See:

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By I'msorryIhaven'taclue
11th Feb 2022 16:06

Justin, why haven't Aweb hired you yet?

You're streets ahead, and your summaries are so readable and so relevant.

I don't much like Adrian Chiles though. It's not like he's done anything noteworthy, like being an ex-player or an ex-referee or someone who can drop-kick the family cat. Just saying.

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Replying to I'msorryIhaven'taclue:
A Putey FACA
By Arthur Putey
11th Feb 2022 16:16

He (Adrian not Justin) has given us a new rhyming slang for an old ailment, viz.
"I had a right bad case of the Adrians last week". Whereas Zouma is just an abject c##t.

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