The Upper Tribunal’s decision in Ackroyd creates a new precedent on how to determine control for the purposes of establishing whether the intermediaries legislation applies. The UT placed significant weight on the issue of control and, in determining that issue, it took a wider view of the working relationships involved, rather than focusing solely on the contract. The ruling is important not only for other broadcasters involved in similar cases, but also for those businesses that will be required to issue status determination statements under the new off-payroll rules which come into force from next April.
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The Upper Tribunal’s decision in Ackroyd creates a new precedent on how to determine control for the purposes of establishing whether the intermediaries legislation applies. The UT placed significant weight on the issue of control and, in determining that issue, it took a wider view of the working relationships involved, rather than focusing solely on the contract. The ruling is important not only for other broadcasters involved in similar cases, but also for those businesses that will be required to issue status determination statements under the new off-payroll rules which come into force from next April.
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
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