Dave Clark has recently lost his appeal between his company Little Piece of Paradise Ltd (LPPL) and HMRC. In its verdict, The First-Tier Tribunal (FTT) has reviewed the contractual service agreements between LPPL and Sky; covering a six-year period from 2012 to 2018.
In the court’s decision, Judge Heidi Poon concluded that there wasn’t sufficient evidence to support an outside IR35 service agreement between LPPL and Sky.
In this article, we will review the three pillars of off-payroll employment – Control, Substitution and Mutuality of Obligation (MOO), and how the judges evaluated the actual working practices implemented between LPPL and Sky.
