Implications of BBC presenters losing their IR35 appeals

Key points

• On a split decision three television presenters are held to be subject to IR35 legislation.
• The judgment reiterates the main cases and tests to determine whether a contract of service exists.
• Personal service companies mitigated the risk to the BBC of contracts with freelance contractors.
• The two judges were unable to agree.
• Cases must be reviewed on their own merit.

I know it shouldn’t be the case but it strikes me that so much in life is about presentation… Wait that was last week’s Taxation and we were talking about the loan charge. This week it’s IR35 – another striking success story in the annals of UK taxation. Was it really only at the start of this millennium that the personal service company (PSC) rules were introduced? Sometimes it seems much longer. However after years of struggling to convince the tribunals that taxpayers were subject to this legislation – in...