Christa Ackroyd loses IR35 appeal against HMRC

28 October 2019

TV presenter Christa Ackroyd has lost her appeal against HMRC relating to an underpayment of tax and National Insurance.

Ackroyd is a British presenter and journalist who was classed as self-employed during the period of 2001-2013 in which she worked for the BBC on the show ‘Look North’. She was paid for her services via a Personal Service Company (PSC) but it has been concluded that she should have been treated and paid in the same manner as an employee, which has resulted in her receiving a substantial tax bill relating to this period of employment.

The main counter to the journalist’s appeal was that she would have been classed as employed had she provided her services directly to the client, without the involvement of a PSC and that the BBC dictated what Christa worked on and when and exerted high levels of control around her work, much like the treatment of someone with deemed employee status. She contested a previous ruling which stated that she would have to pay over £400,000 in relation to underpaid tax, but she has lost the appeal and must pay what she owes across to HMRC.

 


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