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INCOME TAX AND NATIONAL INSURANCE - intermediaries legislation - IR35 - sections 48-61 ITEPA 2003 - personal service company - contract of service or contract for services - appeal allowed
Sitting in public at Taylor House, Rosebery Avenue, London on 11-15, 18 and 19 November 2019 (Judge Barbara Mosedale presiding) and by way of video hearing on 15 and 16 November 2021 (Judge Jonathan Cannan presiding)
Adam Tolley QC and Marianne Tutin instructed by HM Revenue & Customs Solicitor�s Office and Legal Services for the Respondents
             In 2013, BBL contracted with the BBC for Mr Chiles to present programmes on BBC Radio 5 Live. Mr Chiles continues to present programmes on BBC Radio 5 Live.
             It is agreed that if the intermediaries legislation does apply, there will be a liability on the part of BBL to income tax and NICs. The amount of that liability would be a matter for agreement or a subsequent hearing.
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