Payments by the BBC for the services of a television presenter through her personal service company were not liable to income tax and National Insurance contributions under the intermediaries (IR35) legislation. 
 
Summary 
 
Payments by the BBC for the services of a television presenter through her personal service company (PSC) were not liable to income tax and National Insurance contributions (NICs) under the intermediaries (IR35) legislation. 
 
Background 
 
The appellant was the PSC of an individual (KA). Agreements were entered into between the appellant and the BBC for the provision of KA’s services as a television presenter.  
 
HM Revenue and Customs issued to the appellant determinations of income tax deductible under PAYE and a decision notice in respect of Class 1 NICs for the tax