IR35 tribunal victory for HMRC

While Christa Ackroyd Media Ltd v HMRC is not a lead case, it is the first of as many as 100 similar actions being taken by HMRC against TV presenters in relation to the application of IR35 to their personal service companies (PSC). The decision provides a useful summary of the tests to consider in determining the terms to infer in a hypothetical contract between the worker and the end client; and whether it would, but for the PSC, be one of employment. It also confirms that this is a value judgement based on relevant facts.