HMRC win an IR35 appeal

[webberg]

The case of Christa Ackroyd has been heard at the Upper Tier.

She did not manage to convince the Court that she was outside IR35.

[2019] UKUT 0326 (TCC)

The Tribunal held that the FTT had NOT made an error in its decision.

Obviously I have no idea today if an appeal to a higher body will be permitted or taken.

I also have no idea if the BBC will your (and my) money to soften the blow for her.

[cojak]

On the basis that she was forced into contracting and would have been happy as a permie, I for one have a lot of sympathy for her.

[Paralytic]

I also have no idea if the BBC will your (and my) money to soften the blow for her.

Old, but probably still applicable

BBC - BBC and Personal Service Companies - Media Centre

[BrilloPad]

Been looking round for an online judgement - any links appreciated.

However I bet neither QDOS nor IPSE were involved.

[Iliketax]

Been looking round for an online judgement - any links appreciated.

https://assets.publishing.service.go...LTD_v_HMRC.pdf

[krytonsheep]

We consider that the BBC did have ultimate control in how, where and when Ms Ackroyd carried out her work.


The decision section

" The only issue in this appeal is whether the FTT erred in law in reaching the conclusion that under the hypothetical contract posited by section 49 the BBC had a sufficient degree of control over the provision of services by Ms Ackroyd to satisfy the control requirement necessary for an employment relationship. For the reasons given, we conclude that the FTT made no such error. The appeal is therefore dismissed."

[Lance]

https://assets.publishing.service.go...LTD_v_HMRC.pdf

Reads like she made two big mistakes.

1. Contract not reviewed by a professional. Leaving her trying to defend her case on working practises alone.
2. Letting her accountant write to HMRC at the start of the investigation.

[JohntheBike]

Reads like she made two big mistakes.

1. Contract not reviewed by a professional. Leaving her trying to defend her case on working practises alone.
2. Letting her accountant write to HMRC at the start of the investigation.

and
3. She hasn't sued the BBC for full employment rights (not yet anyway)

[Fred Bloggs]

Have to honest here and say that I can't see any possibility of anyone working for the BBC really being self employed. Turn up at a set time every week. Read the script given to you every week. At a set time and place every week. Delivered over fifteen minutes exactly at the same time each week at the studio of the BBC's choice. No scope for doing anything your own way or making the show more efficient to your own benefit. Zero business risk. 100% cannot send in a substitute etc.... How much further inside IR35 is it possible to be?

[dx4100]

Have to honest here and say that I can't see any possibility of anyone working for the BBC really being self employed. Turn up at a set time every week. Read the script given to you every week. At a set time and place every week. Delivered over fifteen minutes exactly at the same time each week at the studio of the BBC's choice. No scope for doing anything your own way or making the show more efficient to your own benefit. Zero business risk. 100% cannot send in a substitute etc.... How much further inside IR35 is it possible to be?

I wonder what the basis of her defense and grounds for appeal was ? Because as you say, its hard to see how she could ever have been outside...

The "they made me do it" defense was never going to work