Contractors suspected of being “false employees” win the vast majority of tax tribunal cases brought against them – raising further questions over the taxman’s ability to enforce the rules accurately.
The successful finding against BBC television presenter Christa Ackroyd, who was ordered to pay £419,000 by a tribunal, has been hailed as a huge win for the taxman.
But analysis of other cases relating to “off-payroll” working by advice service Contractor Calculator found that this was an exception. HMRC has won just one of the 10 cases it has brought to tribunal against the self-employed in the past decade. Another of the 10 was a split decision.
Looks more like a failure to understand the rules than enforce them on HMRC’s part.