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HMRC v Atholl House Productions Ltd

HMRC v Atholl House Productions Ltd [2021] UKUT 37 (TCC) (18 February 2021) the Upper Tribunal (UT) found that the IR35 intermediaries legislation did not apply to the services provided to the BBC through the journalist and radio broadcaster’s personal service company.

The case concerned a contract between the BBC and Atholl House Productions Ltd the personal service company of journalist and broadcaster Kaye Adams. The contract required Atholl to provide the services of Ms Adams to present The Kaye Adams Programme on BBC Radio Scotland. The question was whether the contract had it been made between the BBC and Ms Adams would have been a contract of service and thus within the intermediaries legislation commonly known as IR35 or whether that hypothetical contract fell within the category of self-employment.

The FTT had concluded that the hypothetical contract in this case was a contract for services and...

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