IR35 tribunal decision: Paya and others v HMRC [2019]

In this combined case, the First-tier Tax Tribunal deemed that the engagements of three news presenters by the BBC each amounted to deemed employment and were therefore caught within the IR35 provisions.

The full judgment in Paya Limited and others v HMRC can be found here.

How the tribunal applied the IR35 rules in Paya

This case was decided on similar grounds to those identified in the Ackroyd case, there being "sufficient mutuality and at least a sufficient framework of control to place the assumed relationships between the BBC and the Presenters in the employment field".

The BBC was contractually obliged to call on the presenters for a minimum number of days and pay the full contract fee regardless of the amount of services actually provided.

The presenters were obliged (through their PSCs) to provide services for that minimum number of days and were obliged to comply with the BBC's Editorial Guidelines with the BBC having ultimate control over the services provided.

For more information on this topic, please contact Nathalie Ingles or Charlie Maples.