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Payments for services of broadcaster through personal service company were subject to IR35

By Mark McLaughlin, July 2022

Payments by the BBC for the services of a television and radio presenter through her personal service company were liable to income tax and National Insurance contributions under the intermediaries (IR35) legislation.

Summary

Payments by the BBC for the services of a television and radio presenter through her personal service company (PSC) were liable to income tax and National Insurance contributions (NICs) under the intermediaries )

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