The intermediaries legislation (IR35) did not apply to arrangements involving the supply of a TV presenter’s services to a client through a partnership governed by the Partnership Act 1890, in which the individual was a partner. 

Summary 

The intermediaries legislation (IR35) did not apply to arrangements involving the supply of a TV presenter’s services to a client through a partnership governed by the Partnership Act 1890, in which the individual was a partner. 

Background 

A former professional footballer (GL) was a TV presenter of sports programmes. Between 24 March 2006 and 1 August 2012, GL contracted with the BBC to provide his services as a sole trader. However, the BBC subsequently insisted on the formation of a partnership to be the counterparty in a forthcoming contract.  

A partnership agreement was therefore drawn up, dated 17 October