PSC's face NI charge on divis

[LisaContractorUmbrella]

So, some sort of precedent is set, but not really a clear pointer to the future (in this case, dividend treatment) for the rest of us. Have to say, it really pi55es my chips when case law decisions are reached half-heartedly on matters which affect the livelihood of many others. Stuff like this should be on the statute books, where at least there is a better chance of clarity going forward, and less chance of reinterpreting previous (case law) decisions in new cases.

Couldn't agree more - the fallout from this could be huge but there is no basis for it within the statute books

[centurian]

10:13 - What does the panel reckon??

15:13 - That was some difficult reading

Looks like it....


Without actually reading it in full, but digesting the commentary, I'm getting the sense that this is not a sudden seismic shift - and doesn't directly apply to IR35, but it does give HMRC an extra building block upon which to broaden attacks.

[tractor]

...

If this is now case law, IR35 actually becomes irrelevant to a degree. If HMRC choose you and the court agrees, you pay up and that's it, no need for an IR35 investigation.

[Jessica@WhiteFieldTax]

, but it does give HMRC an extra building block upon which to broaden attacks.

If this is now case law, IR35 actually becomes irrelevant to a degree. If HMRC choose you and the court agrees, you pay up and that's it, no need for an IR35 investigation.

A small building block, at the margin.

The fact that HMRC have taken the case to tribunal and won suggests they had the tools - a mechanism to challenge at tribunal anyway.

But all this does is give them case law in a narrow set of similar facts - diverting employment income for non proprietorial employees to dividends. It means very little to 99% of companies.