Summary 

The Upper Tribunal (UT) upheld the decision of the First-tier Tribunal (FTT) that fees for services provided by an individual to the BBC through her personal service company were subject to the intermediaries (‘IR35’) provisions. 

Background 

A television journalist (CA) worked at the BBC pursuant to a fixed-term contract between the BBC and the appellant company (CAM) after the BBC suggested that CA should work using a personal service company. The contract was dated 4 May 2006 and was terminated by the BBC on 28 June 2013.  

HM Revenue and Customs (HMRC) issued determinations to CAM for income tax purposes and notices of decision for National Insurance contributions (NICs) purposes. Those determinations and decisions were made on the