- Intermediaries legislation—IR35 (HMRC v Atholl House Productions Ltd)
- Why it matters
- Case details
Tax analysis: In HMRC v Atholl House Productions Ltd the Upper Tribunal (UT) found that the First-tier Tax Tribunal (FTT) had erred in its approach to contractual interpretation. However, after remaking the decision by applying the test in Ready Mixed Concrete to what it judged to be the correct formulation of the hypothetical contract, the UT came to the same conclusion as the FTT and dismissed HMRC’s appeal.
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