Tax

Commissioners for His Majesty's Revenue and Customs v S & L Barnes Ltd (INCOME TAX AND NATIONAL INSURANCE - intermediaries legislation - IR35 - personal service company - finding by FTT that a contractual right of first call would be varied in the hypothetical contract - application of and approach to the third stage of the RMC test of employment)

[2024] UKUT TCC 262Upper Tribunal (Tax & Chancery)2024

“UPPER TRIBUNAL(Tax and Chancery Chamber) The Royal Courts of Justice, Rolls Building, LondonHeard on: 24 and 25 April 2024With further written submissions on10 And 22 May 2024 Judgment date: 28 Augus…”

Read the full brief — free

You're reading the free summary of Commissioners for His Majesty's Revenue and Customs v S & L Barnes Ltd (INCOME TAX AND NATIONAL INSURANCE - intermediaries legislation - IR35 - personal service company - finding by FTT that a contractual right of first call would be varied in the hypothetical contract - application of and approach to the third stage of the RMC test of employment). Create a free account to unlock the full reasoning, the cited authorities and the verbatim judgment — plus structured briefs for 412,000+ UK judgments.

Create free account Already have one? Sign in

No card required. Free forever.

Read the full judgment elsewhere

Multiple official and mirror sources — pick whichever loads cleanly on your network.

More Tax cases

Ferguson & Anor v Revenue and Customs (STAMP DUTY LAND TAX - residential property - whether paddock was part of garden or grounds of dwelling - paddock was part of grounds)

[2026] UKFTT TC 238

MWL International Ltd & Anor v Revenue and Customs (NATIONAL INSURANCE CONTRIBUTIONS - agreement with inspector of taxes that certain cars would be "pooled cars" for NICs purposes if various conditions satisfied - HMRC subsequently sought to collect NICs retrospectively - whether HMRC estopped from doing so - whether the FTT had jurisdiction to decide whether Appellants had legitimate expectation that decisions would not be retrospective)

[2026] UKUT TCC 62

BGC Services Holdings LLP v Revenue and Customs (Determinations under Reg 80 of the PAYE Regs - whether it appeared to HMRC that there may be tax payable)

[2026] UKFTT TC 558

Best Cosmetics Ltd v Revenue and Customs (IMPORT VAT - Postponed VAT Accounting - importer not VAT registered - post-clearance demand notices issued for unpaid VAT - no evidence that postponed VAT was accounted for)

[2026] UKFTT TC 236

Nwaneri v Revenue and Customs (Income tax - Expenses incurred in the performance of duties of employment - Travel expenses - Subsistence expenses - Whether deductible - Penalties - Whether behaviour deliberate)

This case is reproduced verbatim from the public judgment published by The National Archives under the UK Government's Open Government Licence v3.0. If you appear in this case and believe it should not be published — for example because your conviction was quashed on appeal, you have statutory anonymity, or for other privacy reasons — request removal here.