In the latest hearing over a disputed tax bill for £124,000 for Adam’s personal service company, Atholl House Productions Limited, the First Tier Tribunal ruled that she was hired on a self-employed basis under a contract of service which did not fall under IR35 rules.

The case centred around whether her contracts had been directly between the BBC as the end user and the individual, which HMRC argued were contracts of employment. This case has been running since 2019 and followed an earlier decision and appeals to the Upper Tribunal and the Court of Appeal.