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Looking at the gig picture

As part of the Budget 2021 , the former Chancellor, Rishi Sunak, announced that the government would consult on the implementation of the Organisation for Economic Co-operation and Development (“OECD”) rules , that will require UK digital platform operators, (such as JustEat, Deliveroo, Uber, Amazon and eBay) to collect, verify, and send, certain information about the income of their sellers of goods and services, to both […]

Published: 15/02/2023

Another celebrity IR35 case under spotlight

As referenced in our update a couple of weeks ago, yet another media personality has been under the IR35 spotlight as played out in S & L Barnes Ltd v HMRC (see here). Whilst the appeal was heard at the First-tier Tax Tribunal (“FTT”) only and the case revolved around very similar factors to other such cases […]