Radio presenter wins IR35 personal service company case
Post Author:
Rona Burns
Date Posted:
October 28, 2019
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Categories:
Business Tax , Company News , IR35 , PAYE & NI , Personal Tax , Regulations
The extension of the “off-payroll” working rules to the private sector is planned to take effect from April 2020 but, in the meantime, tax tribunal decisions are still being decided against HMRC.
In a recent case involving a radio presenter working for TalkSport, it was decided that the presenter would not have been an employee if directly engaged. A key factor was that the level of control over the presenter fell far below the sufficient degree required to demonstrate a contract of service.
The accountancy bodies have been lobbying the government to take the decision of the judges in this case and also another recent case, involving Lorraine Kelly, into consideration when they update the Check Employment Status for Tax (CEST) software used to determine employment status.
IR35 tax rules for individuals working via their own companies for a medium or large business
Off payroll working rules for private sector
Photo by Austin Distel on Unsplash
