• About
  • Solutions
    • Mango Umbrella
    • Mango PAYE
    • Mango Self Employed
  • Contractors
  • Agencies
  • Accountancy
  • News
  • Contact
  • Covid-19
  • Login
HMRC Wins IR35 Case Against BBC Presenters
News

HMRC Wins IR35 Case Against BBC Presenters

2nd October 2019

In a case that could have lasting implications for the broadcasting industry, the HMRC has successfully won a tax case against three BBC presenters.

BBC Presenters, David Eades, Tim Wilcox, and Joanna Gosling have all been found to be within the scope of IR35 following an HMRC tribunal. However, both the presenters involved and their accountants were found to have acted in ‘good faith’ contrary to claims by the HMRC. This means that they will not have to pay back the entirety of their £300,000 tax bill.

The tribunal split the judges involved with one finding for and another against the HMRC. The final decision (and casting vote) came from Judge Harriet Morgan. She found there was “at least a sufficient framework of control to place the assumed relationships between the BBC and the presenters in the employment field.”

The decision, while far from clear cut, has raised further questions over the working relationships the BBC pursues with its presenters. In 2018, an IR35 case involving presenter Christa Ackroyd found that the BBC had insisted she enter into an agreement with them as a personal service company. She lost her appeal against a tax bill for more than £400,000. A further decision on this appeal is awaited from the Upper Tribunal.

The same scenario was uncovered in the current case, and the court recognised that the presenters involved had little choice but to interact with the BBC as a personal service company. However, the BBC argues that unclear HMRC guidance are also to blame. A spokesperson said:

“We have tried for a long time to agree a set of guidance with HMRC which gives certainty for the media industry. It’s vital that HMRC now provides the greater clarity which is still needed to avoid others having to go through this ordeal.”

The presenters impacted by this recent case released a statement, saying:

“We have endured eight years of HMRC investigation and eventual determinations to reach this point on what is clearly a difficult and unclear subject even for judges. It has been a depressing and stressful period for each of us. However, we are grateful that the judgement, in its entirety, shows we have acted in good faith throughout.”

The complexity of IR35 cases continues to be cause for heated debate and will remain a significant issue for contractors and businesses as the rollout of off-payroll reforms in the private sector draws closer. The presenters are now considering whether to appeal the decision.

Professional Passport Accountancy Logo
Professional Passport Umbrella Logo
Professional Passport CIS Gross Status Logo
Professional Passport Joint Employment Logo
Bauer & Cottrell Logo
Free Agent Gold Partner Logo
APSCo Affiliate Logo
FCSA Accredited Member Logo
Prism Accredited Members Logo
Prism Logo
Cyber Essentials Logo
Team Service Provider Logo

Contact Us

For more information or to book a meeting to discuss further, please contact us on the details below:

  03300 580 190
  sales@mangopay.co.uk
  Contact form

Resources

  • Expenses Claim Form
  • Holiday Pay Request Form
  • Submit your Right to Work documents
  • Timesheet
  • Careers
  • Gender Pay Gap
  • Certificate of Employers Liability
  • Modern Slavery and Human Trafficking Statement
  • Privacy Policy

Links

  • LinkedIn

More Links

Copyright © 2021 · Mango Pay

Privacy & Cookies Policy

Christmas
Office Opening Hours

December

Monday 18th – Friday 22nd:  Normal office hours & payroll deadlines

Monday 25th:  CLOSED

Tuesday 26th:  CLOSED

Wednesday 27th:  9:30am – 16:30pm

  • Payroll deadline 1pm
  • Expenses deadline midday

Thursday 28th:  9:30am – 16:30pm

January

Monday 1st:  CLOSED

Tuesday 2nd:  Normal office hours

We all wish you a very happy Christmas and a prosperous 2018!

Mangopay uses cookies to collect information about how people use our website, which we use to improve the site’s functionality and our services. Please click 'I accept' to consent to the use of this technology by Mangopay. You can find out more about our use of cookies in our privacy policy.I AcceptRejectPrivacy Policy
You can revoke your consent any time using the Revoke consent button.Privacy & Cookies Policy