The Christa Ackroyd case and the IR35 lottery

Peter Rayney FCA CTA thinks BBC presenter Christa Ackroyd had rough justice in her recent IR35 case, Christa Ackroyd Media Limited v HMRC [2018] TC06334], over disputed income tax and NIC liabilities through her personal services company

On 20 March 2018, just a few weeks after the First Tier Tribunal (FTT) had released its decision in the Christa Ackroyd case [Christa Ackroyd Media Limited v HMRC [2018] TC06334], four BBC broadcasters assembled before a House of Commons’ Select Committee to provide evidence about their BBC pay structure. Some BBC presenters and broadcasters indicated that they been ‘invited’ or encouraged by the Corporation to provide their services through personal service companies (PSCs).

It

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