04 September 2020 Julia Ascott, Employment Taxes Specialist
In R & C Commrs v Kickabout Productions Ltd [2020] TC 557, the Upper Tribunal (UT) upheld HMRC’s appeal against an earlier FTT decision, deciding that the arrangement fell within the IR35 rules on the basis that:
CONTROL - the company (Talksport) who engaged Kickabout Productions had the contractual RIGHT to control the individual providing the services - regardless of whether or not they exercised that control
MUTUALITY OF OBLIGATION - the contract specified that the individual would be available 222 days per year to work for Talksport and, in practice, this took up over 90% of the individual's working time. It was decided that Talksport had a contractual requirement to provide work to Kickabout and Kickabout was required to carry out that work. As such, there was sufficient mutuality of obligation
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04 September 2020 
Julia Ascott, Employment Taxes Specialist
