Kaye Adams has been embroiled in a nine-year dispute with HMRC over tax on earnings related to contract work paid through her personal service company, Atholl House Products Limited.

The total disputed income tax and National Insurance was £124,000 and at the most recent court hearing the First Tier Tribunal (FTT) judged that Adams was hired on a self-employed basis under a contract of service which did not fall under the IR35 rules. This judgment was handed down in December and follows four separate cases which started in 2019.

An HMRC spokesperson said: ‘Given this litigation has been ongoing for a number of years and the FTT does not set binding legal precedents, we don’t think it would be proportionate to appeal in this case.

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