Weekly case highlights ― 2 September 2024

Produced by a Tolley Owner-Managed Businesses expert

Owner-Managed Businesses

Guidance

These are our brief notes and thoughts on cases published in the last week or so which caught our eye and are likely to be of particular interest to tax practitioners. Full case reports and commentary on most of these cases will be included within our normal reference sources in the coming weeks.

Employment tax

HMRC v S and L Barnes

This is the appeal by HMRC against the FTT’s decision that the service company of the rugby commentator Stuart Barnes was not within IR35.

The FTT had found that although there would have been mutuality of obligation and control under a hypothetical contract between Mr Barnes and Sky, these factors were not decisive. Considering all of the circumstances it had concluded the hypothetical contract would not have been one of employment.

The taxpayer argued that in taking the appeal to the UT HMRC was attempting to overturn the facts as found by the FTT.

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