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IR35 decision by First Tier Tribunal - Atholl House Productions Ltd v Revenue and Customs Commissioners [FTT (Tax)] 11.04.19 (Unreported)

The intermediaries legislation known as IR35 did not apply to arrangements entered into between the BBC and the personal service company of a radio presenter, because if her services had been supplied under a contract directly between her and the BBC, she would not have been regarded for income tax purposes as an employee of the BBC. Among other things, the BBC did not have first call on her time, and she did not need to obtain the BBC's permission before accepting other engagements.
Category: Employment » Contracts of employment; Employment status; Taxation; England and Wales. Area(s) of law: Employment; Tax.
Source: [2019] UKFTT 242 (TC).

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