The First-tier Tribunal made errors of law in concluding that a TV and radio presenter who provided his services through a personal service company would not, had those services been provided under contracts directly between ITV/BBC and the presenter, be regarded for income tax purposes as an employee of ITV/BBC under the intermediaries (IR35) rules. 

Summary 

The First-tier Tribunal made errors of law in concluding that a TV and radio presenter who provided his services through a personal service company would not, had those services been provided under contracts directly between ITV/BBC and the presenter, be regarded for income tax purposes as an employee of ITV/BBC under the intermediaries (IR35) rules. 

Background 

A television and radio presenter, Adrian Chiles (AC), set up a company (BBL), which was AC’s personal service company (PSC). During the period 6 April 2012