Sarah Bradford examines the outcome of another IR35 tribunal decision involving BBC presenters.
In the ongoing IR35 saga involving television and radio presenters and HMRC, HMRC have recently emerged victorious.
However, the decision was not clear cut, with the tribunal judges split as to the decision, leaving the tribunal chairman to cast the deciding vote. The fact that the judges were not able to reach a unanimous verdict highlights the complexities of the IR35 legislation and does not bode well for a successful outcome when the private sector off-payroll working rules are extended from April 2020.
The latest case
The above case, Paya Limited; Tim Wilcox Limited; Allday Media Limited [2019] UKFTT 0583 (TC) involved three presenters – Joanna Gosling, David Eades and Tim Wilcox.
