header-logo header-logo

Home Login E-newsletter About us

Taxing matters

© Copyright LexisNexis 2026. All Rights Reserved.
31 October 2019 / Peter Vaines
Issue: 7862 / Categories: Features , Tax , Commercial
printer mail-detail
Getting personal: Peter Vaines reports on IR35 personal service companies
  • Purposive interpretations: the impact of fresh guidance.
  • HMRC enquiries: disclosure information and reasons behind decisions.
  • Sale of goodwill: capital gains tax implications.

It may not have escaped anybody’s attention that HMRC are seeking to crack down on the use of personal service companies and to extend the reach of the well-known IR35 rules. 

HMRC has had mixed success in the courts in seeking to apply these rules against people in the media, particularly TV presenters; the cases of Christa Ackroyd and Lorraine Kelly spring immediately to mind (Christa Ackroyd Media Ltd v Revenue and Customs Commissioners 2019 UKUT 0326; Albatel Ltd v Revenue and Customs Commissioners [2019] UKFTT 195 (TC)). However, there are many others, such as the more recent decision in Kickabout Productions Ltd v Revenue and Customs Commissioners [2019] UKFTT 415 (TC), [2019] SWTI 1363 involving a Mr Paul Hawksbee who broadcasted on TalkSport, where the arrangements were found not to be within IR35.

We

If you are not a subscriber, subscribe now to read this content
If you are already a subscriber sign in
...or Register for two weeks' free access to subscriber content

MOVERS & SHAKERS

Read All
Sponsored by
Clarke Willmott—Declan Goodwin & Elinor Owen

Clarke Willmott—Declan Goodwin & Elinor Owen

Corporate and commercial teams in Cardiff boosted by dual partner hire

Hill Dickinson—Joz Coetzer & Marc Naidoo

Hill Dickinson—Joz Coetzer & Marc Naidoo

London hires to lead UK launch of international finance team

Switalskis—11 promotions

Switalskis—11 promotions

Firm marks start of year with firmwide promotions round

NEWS
Read All
LSB marks Mazur homework
Regulators differed in the clarity and consistency of their post-Mazur advice and guidance, according to an interim report by the Legal Services Board (LSB)
NLJ this week: Next gen wealth planning meets modern family reality
The next generation is inheriting more than assets—it is inheriting complexity. Writing in NLJ this week, experts from Penningtons Manches Cooper chart how global mobility, blended families and evolving values are reshaping private wealth advice
NLJ this week: Game on as AI reshapes sport
Artificial intelligence (AI) is rapidly transforming sport, from recruitment and training to officiating and fan engagement. Writing in NLJ this week, Professor Dr Ian Blackshaw of Valloni Attorneys at Law explains how AI now influences everything from injury prevention to tactical decisions, with clubs using tools such as ‘TacticAI’ to gain competitive edges
NLJ this week: Stuck in the past?
The Solicitors Act 1974 may still underpin legal regulation, but its age is increasingly showing. Writing in NLJ this week, Victoria Morrison-Hughes of the Association of Costs Lawyers argues that the Act is ‘out of step with modern consumer law’ and actively deters fairness
NLJ this week: No automatic bar on ‘user damages’
A Competition Appeal Tribunal (CAT) ruling has reopened debate on the availability of ‘user damages’ in competition claims. Writing in NLJ this week, Edward Nyman of Hausfeld explains how the CAT allowed Dr Liza Lovdahl Gormsen’s alternative damages case against Meta to proceed, rejecting arguments that such damages are barred in competition law
Copyright © 2026 LexisNexis
back-to-top-scroll