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HMRC wins IR35 appeal at Upper Tribunal

HMRC has won a significant Upper Tribunal appeal over the use of personal services companies (PSCs) by broadcasters, with the overturning of a previous ruling on the tax status of radio presenter and comedy writer Paul Hawksbee under IR35 regulations.

HMRC wins IR35 appeal at Upper Tribunal
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The case concerned the agreements between Kickabout Productions Ltd (KPL), which is Hawksbee’s PSC, and the radio station Talksport for the tax years 2012-13 to 2014-15. [The Commissioners for Her Majesty’s Revenue and Customs and Kickabout Productions Ltd, [2020] UKUT 0216].

Read more at Accountancy Daily

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