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Christa Ackroyd Media IR35 decision revisited

28 March 2018 / Mike Truman
Issue: 4641 / Categories: Comment & Analysis , Admin
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Brave new world

KEY POINTS

  • In the Christa Ackroyd Media case the details of the contract are at the heart of the dispute.
  • The main contractual clause was that the BBC had ‘first call’ on her services.
  • Ms Ackroyd was not allowed to work for any other UK broadcaster without the BBC’s permission.
  • Fall v Hitchen remains relevant in the circumstances of a long-term broadly exclusive contract.
  • The contract to provide services gave the BBC considerable control.
  • IR35 decisions may soon pass to the engager in all cases.

In their song Little Blue The Beautiful South suggested: ‘You don’t back a horse called Striding Snail you don’t call your boat Titanic II.’ To which might be added ‘You don’t argue tax with Robert Maas’ as a hapless Inland Revenue...

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