Originally posted by JohntheBike
View Post
- Visitors can check out the Forum FAQ by clicking this link. You have to register before you can post: click the REGISTER link above to proceed. To start viewing messages, select the forum that you want to visit from the selection below. View our Forum Privacy Policy.
- Want to receive the latest contracting news and advice straight to your inbox? Sign up to the ContractorUK newsletter here. Every sign up will also be entered into a draw to WIN £100 Amazon vouchers!
Reply to: HMRC win an IR35 appeal
Collapse
You are not logged in or you do not have permission to access this page. This could be due to one of several reasons:
- You are not logged in. If you are already registered, fill in the form below to log in, or follow the "Sign Up" link to register a new account.
- You may not have sufficient privileges to access this page. Are you trying to edit someone else's post, access administrative features or some other privileged system?
- If you are trying to post, the administrator may have disabled your account, or it may be awaiting activation.
Logging in...
Previously on "HMRC win an IR35 appeal"
Collapse
-
-
Originally posted by dx4100 View PostI 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 workLast edited by JohntheBike; 30 October 2019, 16:32.
Leave a comment:
-
Originally posted by TheCyclingProgrammer View PostI think it would be a mistake to lump all TV presenters in together as clearly some presenters can command a lot more independence and control over others. The Lorraine Kelly case was particularly convincing to me (I read the judgement) despite the negative press she got about it over the whole "playing a character" thing (which was completely unrelated to IR35 anyway and was about the deductibility of her agent fees). She has a large degree of editorial control, flexibility over studio arrangements (she could broadcast from other locations if needed), could take time off and send in a substitute etc. Completely different situation to somebody who turns up to a studio each week, reads an autocue and does what they are told to do.
That's like saying that clearly all IT people are inside.
Leave a comment:
-
Originally posted by Lance View PostAhem...... Lorraine Kelly...... ahem.......
Leave a comment:
-
I actually think that would be a terrible waste of license fee money and very hard to justify.
As someone else has said, no one forced her to pay herself dividends vs PAYE and she has clearly not given much respect to IR35 at any point.Last edited by dx4100; 30 October 2019, 10:43.
Leave a comment:
-
Not sure if this means the BBC may actually help out in cases like this? Or if it's just for cases post IR35 reform.
Our aim remains to settle the historic issues, at an acceptable cost to the licence fee payer, by resolving most of the retrospective claims that HMRC may have against the presenters or the BBC in respect of any
classification of their employment status. The Board considers that a settlement option with either HMRC or individual presenters is in the best interests of the BBC, the licence fee payer, and the individuals involved and is likely to be both less costly and quicker to resolve. Should cases be resolved with individuals, any payments to, or on behalf of, presenters will only be made where there is a legitimate demand from HMRC and where the BBC can determine
the amount due. This would be based on the difference of the tax that would be due under IR35 versus that which is due by the PSC and individual paying corporation and dividend tax. Within the 2018/19 BBC accounts, a provision of £12 million is included for such payments. The provision has been estimated by looking at all individuals affected and then applying assumptions, based on conversations with HMRC; recent tax tribunal rulings; and the advice of external advisors.
BBC Group Annual Report and Accounts 2018/19
Leave a comment:
-
Forced to use PSC
I have seen stated that se was forced by the BBC to work through a limited company. I would not have thought BBC forced her to pay a low salary and high dividends. She could have paid all income as employment earnings and paid Tax / NICs accordingly.
Leave a comment:
-
Originally posted by Fred Bloggs View PostHave 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?
Originally posted by Paralytic View PostShe had a Right of Substitution clause and a ready-made replacement on standby
Leave a comment:
-
Originally posted by Fred Bloggs View PostHave 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?
Leave a comment:
-
Originally posted by Fred Bloggs View PostHave 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?
The "they made me do it" defense was never going to work
Leave a comment:
-
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?
Leave a comment:
- Home
- News & Features
- First Timers
- IR35 / S660 / BN66
- Employee Benefit Trusts
- Agency Workers Regulations
- MSC Legislation
- Limited Companies
- Dividends
- Umbrella Company
- VAT / Flat Rate VAT
- Job News & Guides
- Money News & Guides
- Guide to Contracts
- Successful Contracting
- Contracting Overseas
- Contractor Calculators
- MVL
- Contractor Expenses
Advertisers
Contractor Services
CUK News
- Streamline Your Retirement with iSIPP: A Solution for Contractor Pensions Sep 1 09:13
- Making the most of pension lump sums: overview for contractors Sep 1 08:36
- Umbrella company tribunal cases are opening up; are your wages subject to unlawful deductions, too? Aug 31 08:38
- Contractors, relabelling 'labour' as 'services' to appear 'fully contracted out' won't dupe IR35 inspectors Aug 31 08:30
- How often does HMRC check tax returns? Aug 30 08:27
- Work-life balance as an IT contractor: 5 top tips from a tech recruiter Aug 30 08:20
- Autumn Statement 2023 tipped to prioritise mental health, in a boost for UK workplaces Aug 29 08:33
- Final reminder for contractors to respond to the umbrella consultation (closing today) Aug 29 08:09
- Top 5 most in demand cyber security contract roles Aug 25 08:38
- Changes to the right to request flexible working are incoming, but how will contractors be affected? Aug 24 08:25
Leave a comment: