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Christa Ackroyd Media Ltd decision analysed

27 February 2018 / Robert Maas
Issue: 4637 / Categories: Comment & Analysis

A weird world


  • HMRC wins an IR35 case at the First-tier Tribunal for the first time in several years.
  • IR35 applies if without the limited company the worker would have been regarded as an employee of the client for income tax purposes.
  • A TV presenter is engaged primarily for their personality and is expected to stamp their personality on the role.
  • Was the reasoning of the First-tier Tribunal seriously flawed in this case?
  • Ascertaining the terms of the hypothetical contract is merely a first step. The real question is whether it is a contract of employment.
  • Where does the hypothetical contract end and what does it encompass?

Sometimes I read a First-tier Tribunal decision and think ‘that does not make sense’. Christa Ackroyd Media Ltd (TC 6334) ...

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