March 14th, 2017 / Insight posted in MKS Comments

BBC newsreaders in High Court over tax: Graham Morgan comments on the significance to the broadcasting industry

“The appeals before the High Court are extremely important not only to the individuals in question but also to the BBC and to the broadcasting industry as a whole,” says Graham Morgan, tax partner at Kingston Smith. “They are the first cases to test the freelance model in the broadcasting industry against the IR35 legislation. From this April the onus for policing ‘off-payroll workers’ will shift to the employer, and HMRC has published an on-line tool to determine whether a contractor should be classed as a quasi-employee. If the contract fails the self-employed test the employer must account for tax and NIC on payments made to the Public Service Contractor, effectively overriding IR35.”