FTT allows Adrian Chiles’ IR35 appeal as BBC and ITV contracts are part of business on his own account (Basic Broadcasting v HMRC)

Table of contents

• Why it matters
• Case details

Article summary

Tax analysis: In Basic Broadcasting Ltd v HMRC, the First-tier Tax Tribunal (FTT) held that Adrian Chiles was carrying on business on his own account, albeit through his personal service company (PSC), and the hypothetical contracts with broadcasters were part and parcel of that business. They were therefore contracts for services, and not contracts of employment.