Tribunal rules BBC journalist is caught by 'IR35' legislation

A First Tier Tribunal has ruled that Christa Ackroyd who presented BBC news programme Look North and was paid via a personal service company was caught by the IR35 rules resulting in additional tax and national insurance contributions being payable.

The IR35 rules in broad terms mean that those working via a personal service company have to consider whether, if the services were provided by the individual contractor directly to the client, there would be a contract of employment.

The tribunal looked at lots of factors pertinent to Ms Ackroyd's engagement and considered it significant that the BBC could control what work she did. She was engaged for seven years on effectively a full time basis.

Subject to any appeal and determination of final figures, the tax and NIC that Ms Ackroyd will be liable for amounts to around £420,000 before offset of corporation tax.

The IR35 rules were amended for Public Bodies (including the BBC) from April 2017 and the government has announced that it may make changes to the rules for the private sector as well in the future.

Internet link: ICAEW News

Kashflow Certified Advisors Xero Certified Advisors INTUIT Quickbooks Certified Advisors

Home | Credit | Contact us | Site map | Accessibility | Disclaimer | Help | powered by totalSOLUTION

Holmes Accountancy Limited, 22 Walker Avenue, Stratford Office Village, Wolverton Mill East, Milton Keynes, Buckinghamshire MK12 5TW
© 2018 Holmes Accountancy Limited. All rights reserved. We use cookies on this website, you can find more information about cookies here.