Legal News

BBC TV presenters regarded as employees for IR35 purposes (Paya Ltd v HMRC)

Published on: 25 September 2019
Published by: LexisPSL
  • BBC TV presenters regarded as employees for IR35 purposes (Paya Ltd v HMRC)
  • What are the practical implications of this case?
  • What was the background?
  • What did the court decide?
  • Basis of engagement (assumed contract)
  • Nature of the assumed contract—employed or self-employed
  • HMRC assessments
  • Case details

Article summary

Tax analysis: the First-tier Tax Tribunal (FTT) held that IR35 applied to arrangements under which certain television presenters provided services to the BBC via their personal service companies (PSCs). However, HMRC was unsuccessful in extending the time period for some of its determinations as it had failed to demonstrate the PSCs’ advisers had been ‘careless’. or take a trial to read the full analysis.

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