Kaye Adams appears to have finally won a ten-year battle with HM Revenue & Customs after the tax authority said it had decided not to appeal after her latest court win.
The ITV presenter has been arguing her case that she is self-employed in the face of clampdown over so-called IR35 rules. Last year she won a third court victory over a disputed £124,000 tax bill.
HMRC said it had decided not to appeal against the First Tier Tribunal’s decision in the case of Atholl House Products, Kaye’s company. “Given this litigation has been ongoing for a number of years and the FTT does not set binding legal precedents, we don’t think it would be proportionate to appeal in this case,” a spokesman said.
They’re not going to make the Cadbury mistake again. Where pursuing them led to the entire CFC structure – and the Vodafone case – collapsing.
Not chasing this to a precendent making court means that no one else can rely upon the ruling to challenge HMRC’s views – however wrong they actually are, every case must be, again, fought from first principles.
An actually useful taxation office would demand to take this to that next court – so as to establish the law once and for all.