This week's opinion

No sooner had the ink dried on my column last week welcoming the review of employment status than the subject hit the national headlines because of TV journalist Christa Ackroyd’s unsuccessful appeal in her IR35 case. One aspect of the case concerns me in particular because it has wider implications: the relative position of parties when it comes to a dispute.

There was a specific finding of fact that it was the BBC that suggested Ms Ackroyd should work through a personal service company. But the BBC was not a party to the appeal and Ms Ackroyd was concerned that information about her day-to-day working practices was obtained from the BBC by HMRC in building the case against her. Her representative at the appeal went so far as to say that this amounted to collusion although the judge did not accept this. By contrast it appears HMRC did...