BBC Presenter Christa Ackroyd to appeal a court decision that ruled in favour of HMRC in a significant employment tribunal ruling.
In February, a First Tier Tax Tribunal found that Ackroyd was, in reality, an employee of the BBC and was therefore ordered to pay HMRC £420,000 of income tax and National Insurance Contributions.
Representing Ackroyd, Jolyon Maughan QC will argue two grounds: the first against the tribunal’s acceptance of HMRC’s argument that because Ackroyd was governed by the BBC’s editorial guidelines, she was in effect an employee.
The second, around whether the BBC had a direct contract with Ackroyd, rather than her Personal Service Company, which would suggest IR35 would not apply.