Kaye Adams sees IR35 case sent back to lower tribunal for decision

The Court of Appeal has failed to make a definitive ruling over a disputed IR35 claim over £124,000 of tax from presenter Kaye Adams and has sent it back to a lower tribunal to make the final judgment

In an unusual move the three judges at the Court of Appeal has sent the case back to the lower tribunal for a definitive decision, failing to make a final decision on whether Adams was a contractor or employee, while they accepted that contractors’ careers should be considered as a whole, taking into account their range of work.

Kaye Adams worked as a radio presenter at BBC Radio Scotland and her services were provided through her personal service company, Atholl House Productions Limited.

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