Preliminary issues hearing was not appropriate

The taxpayer is the personal service company of which Jeremy Vine is sole shareholder and director. HMRC decided he personally performed services for the BBC during the period 1 July 2013 to 30 December 2015 on programmes such as Eggheads and Points of view and should therefore be treated as an employee. It issued protective determinations under Income Tax (PAYE) Regulations SI 2003/2682 reg 80 and Social Security Contributions (Transfer of Functions etc) Act 1999 s 8 against which the taxpayer appealed. 

In the letter accompanying the assessments the HMRC officer stated: ‘I do not have sufficient facts at present upon which I can issue an opinion on your employment status and these assessments are not an indication of where we are in that process.’

The taxpayer said HMRC’s decisions were ‘all premature and therefore invalid’ and requested a preliminary...