![UT/2023/000018 - [2024] UKUT 00165 (TCC)](https://backend.juristeca.com/files/emisores/logo_ICfrj4g.png){kind=logo}
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Case Number: UT/2023/000018
The Royal Courts of Justice,
Rolls Building, London
INCOME TAX AND NATIONAL INSURANCE – intermediaries legislation – IR35 – personal service company – third stage of the RMC criteria in determining existence of employment – meaning and relevance to employment status of being in business on own account – Court of Appeal decision in Atholl House
With further written submissions on
20 February 2024 and 5 March 2024
Judgment date: 07 June 2024
Before
MR JUSTICE MEADE
JUDGE THOMAS SCOTT
Between
THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS
Appellants
and
BASIC BROADCASTING LIMITED
Respondent
Representation:
For the Appellants: Adam Tolley KC and Marianne Tutin, instructed by the General Counsel and Solicitor to His Majesty’s Revenue and Customs
For the Respondent: James Rivett KC and Quinlan Windle, instructed by Clintons LLP
DECISION
- Heading
- Introduction
- The legislation and the issue before the FTT
- the approach to determining whether the intermediaries legislation applies
- the FTT’s decision
- hmrc’s grounds of appeal
- approach to hmrc’s grounds of appeal
- ground 1: the third rmc stage
- Discussion: business on own account in different contexts
- Atholl House
- The FTT’s approach to the Third RMC Stage
- Did the FTT err in law in its approach to the Third RMC Stage?
- Conclusions