“HMRC is disappointed that the Upper Tribunal has decided that the intermediary rules, also known as IR35, do not apply in this case.”
“Under the agreement between Adams and the BBC, most importantly, the BBC had the right to determine the form and content of show. In practice, it was prepared to give Adams a high degree of autonomy so that she determined the content of the show and also the direction each episode would take while it was being broadcast.
The Upper Tribunal said ‘it was scarcely surprising that the BBC gave her that latitude as she was an expert with a proven track record of presenting popular and successful shows. However, provided that the show continued to answer to the description of “The Kaye Adams Show”, there was no constraint on the BBC’s right to determine the content or format of the show’.”