Main IR35 specialist, Qdos, have responded to the information that Sky Sports activities TV presenter, Dave Clark, has misplaced an IR35 case attraction carrying £281,084.48 in tax legal responsibility.
A First Tier Tribunal deemed the contracts held between Clark’s restricted firm, Little Piece of Paradise and Sky, from 2013 to 2018, every to have resembled an inside IR35 contract.
Because of this, Clark, who was well-known for presenting Sky Sports activities’ darts protection, is anticipated to repay HMRC lacking earnings tax and nationwide insurance coverage contributions for the interval in query.
Qdos CEO, Seb Maley, commented: “The regular stream of IR35 tribunals just lately exhibits that IR35 is high of the agenda for HMRC, who now has the remit to pursue not solely contractors but additionally companies for staggering tax payments. Dave Clark is one other sufferer of the complicated IR35 laws.
“A excessive profile victory for HMRC could concern contractors and companies, however the truth of the matter is that Clark’s working relationship with Sky – like many different presenters – was fairly completely different to ones held by typical contractors. It’s additionally attainable that Clark could attraction the case once more and overturn this determination.
“This consequence shouldn’t dissuade companies from partaking contractors, the overwhelming majority of whom – in our expertise – are actually self-employed. For instance, 87% of greater than 30,000 contractors we’ve got rigorously assessed on behalf of companies belong, in our professional opinion, exterior IR35.
“Finally, the decide’s view was that Clark was topic to regulate by Sky, who additionally paid him whether or not he labored or not. What’s extra, he was restricted from presenting for different corporations, which the decide believed painted an image of employment relatively than self-employment. However to reiterate, this definitely isn’t the case throughout the board.”