Reply to: Gary Lineker tax IR35

[AtW]

Has it actually been confirmed that this will be appealed?

No, they are waiting for the official confirmation - mine.

[Protagoras]

HM Treasury can’t afford to lose tax cases, especially in lower levels without long appeal process

Has it actually been confirmed that this will be appealed?

[AtW]

So HMRC want to appeal and waste more of our money.

HM Treasury can’t afford to lose tax cases, especially in lower levels without long appeal process

[Zigenare]

So HMRC want to appeal and waste more of our money.

HMRC won't care if it costs £25M to appeal/win the case, it isn't their money.

[vetran]

So HMRC want to appeal and develop a deeper understanding of the law to ensure "You pay what you OWE!"

FTFY

[SueEllen]

So HMRC want to appeal and waste more of our money.

[jamesbrown]

IR35 applies to a variety of intermediary types, including limited companies, partnerships and even individuals, as outlined in ITEPA Chapter 8 part 2 sections 51, 52 and 53, respectively.

[TheCyclingProgrammer]

Reading this, it seems that he won because IR35 simply cannot apply to sole traders or...in this case, partnerships. I'm amazed HMRC even brought the case.

https://www.bbc.co.uk/news/entertainment-arts-65103265

I think this article has been updated since I first posted it - it has since clarified that IR35 _can_ apply to partnerships but it did not in this case.

[vwdan]

So, surely case law which says LLP's are out of the remit of IR35 is pretty huge, no?

I know LLPs are nowhere near as tax efficient as a Ltd co, but they're far better than being stuck in a brolly. Does the arctic systems case apply to LLP - it sounds like he shunted some earnings to his wife?

[Protagoras]

Given the above, it beggars belief that he didn't win the original case.

https://financeandtax.decisions.trib...TC%2008774.pdf

The Judgement states "The intermediaries legislation (IR35) can apply to arrangements where an individual’s services are supplied to a client through a partnership" (para 7)

'direct contracts' win the day (see para 8).

[fidot]

Reading this, it seems that he won because IR35 simply cannot apply to sole traders or...in this case, partnerships. I'm amazed HMRC even brought the case.

https://www.bbc.co.uk/news/entertainment-arts-65103265

Given the above, it beggars belief that he didn't win the original case.

[xoggoth]

Why?

'Cos I can't stand the lefty twat.

[SueEllen]

One of the rare occasions I would have been on HMRC's side.

Why?

The BBC have no firm rules over use of social media by their freelancers unlike their employees.

So they can't have one rule for those who said things about Corbyn (when he was Labour leader) and another about the current government.

[xoggoth]

One of the rare occasions I would have been on HMRC's side.

[TheCyclingProgrammer]

Reading this, it seems that he won because IR35 simply cannot apply to sole traders or...in this case, partnerships. I'm amazed HMRC even brought the case.

https://www.bbc.co.uk/news/entertainment-arts-65103265