Dave Chaplin, CEO of IR35 Shield, argues that HMRC's historical approach to status case law on IR35 is myopic and too narrow after Barnes case
In January, Judge Heidi Poon upheld an IR35 appeal involving Sky TV rugby expert Stuart Barnes at the First Tier Tribunal (FTT). The decision was the first Sky TV case upheld after three previous Sky TV-related appeals were dismissed.
The case concerned Stuart Barnes' contracts with British Sky Broadcasting Limited between 6 April 2013 and 5 April 2019. The tribunal hearing last July applied the three-stage Ready-Mixed Concrete test, concluding that the contracts would not have been contracts of employment.
Interestingly, it was the fourth Sky TV case before the FTT, where the individuals were engaged on almost identical contractual conditions.
