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FTT in Paya Ltd and the application of the IR35 legislation

22 October 2019 / Waqar Shah
Issue: 4717 / Categories: Comment & Analysis
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Key points

  • The IR35 legislation does not apply automatically.
  • The taxpayers claimed the BBC required them to work through a personal service company.
  • Under the contract the BBC was obliged to call on the presenters for a minimum number of days.
  • The presenters had to work within the framework of the BBC’s editorial control.
  • Result is the worst of all worlds for the presenters: they are treated as employed for tax but have no employment rights.


In September the First-tier Tribunal handed down its long awaited decision – some 16 months after the conclusion of the hearing – on the application of the IR35 legislation to three BBC presenters in Paya Ltd Allday Media Ltd and Tim Willcox Ltd (TC7377).


The tribunal said IR35 applies when an individual provides services to a client under arrangements involving a third party – such as a personal...

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