HMRC have lodged an appeal with the Upper Tribunal (UT-2023-000018) against the First-tier Tribunal’s judgment that the well-known television and radio presenter Adrian Chiles’s company was not subject to the IR35 legislation (Basic Broadcasting Limited v HMRC [2022] UKFTT 00048 (TC)).
Related content from Claritax Books
In Employment Status, author David Kirk guides the reader through the maze of apparently contradictory case law on this topic. The book includes coverage of IR35 issues, and also of topics of officers, agency workers, personal services companies and special occupations.
