Another twist in the tale of TV and Radio Presenters in dispute with HMRC about whether they are self-employed or not.
The short version – according to this report on the Contractor Weekly website – is that Paul Hawksbee – a radio presenter has lost his case and the Kaye Adams case is back in play as well – so the plot is thickening generally here.
At issue is the question of how far the presenter is business in their own right. See also a few of the posts on here about Adrian Chiles. As one of the lawyers is quoted on CW saying…
“Information on whether the contractor had its own independent client base, or whether it subcontracts elements of its service to other people at its own discretion can help demonstrate how the contractor is truly operating as a truly self-employed person and not a disguised employee.”
On the Kaye Adams case, HMRC succeeded in their appeal.
The Court decided that the Upper Tribunal was wrong to have determined the employment status of Kaye Adams under a hypothetical contract with the BBC by focusing on the status she had during her professional career rather than the terms and circumstances of the particular engagements with the BBC.
In addition, the Upper Tribunal was wrong to have taken into account matters which were not or may not have been known to both contracting parties.
The decision has been remitted to the Upper Tribunal to apply the correct test.
(Thanks to Paula Lamont for the tip)