HMRC has won the latest stage of a case which centres around whether Chiles’ personal service company Basic Broadcasting Ltd was used as a vehicle to reduce tax, but faces an immediate return to First Tier Tribunal after Upper Tribunal remitted case.

In the view of HMRC, Chiles should have been treated as an employee paying income tax and national insurance contributions (NICs) instead of being paid through the business when working for the BBC and ITV from 2012 to 2017.

HMRC issued demands for income tax and NICs for the period from 6 April 2012 to 5 April 2017 on the basis that the relevant contracts fell within the IR35 intermediaries legislation.