Broadcaster's services provided through a personal service company

Christa Ackroyd was a television journalist who worked at the BBC under two fixed-term contracts between the corporation and Christa Ackroyd Media Ltd (CAM) her personal service company. HMRC said that under the intermediaries legislation (IR35) Ms Ackroyd’s status under the deemed contract between her and the BBC would be an employee. It had issued determinations and imposed penalties on that basis. Ms Ackroyd said she was a self-employed contractor.

The First-tier Tribunal concluded that Ms Ackroyd was an employee under the hypothetical contract (between herself and the BBC) and dismissed her appeal. She appealed to the Upper Tribunal.

The Upper Tribunal said the First-tier Tribunal had found the contract between the BBC and CAM contained several terms relevant to control but had been silent on whether the BBC had ultimate control over Ms Ackroyd in the performance of her services. The issue was whether the lower...