Tag Archives: Kaye Adams

ESM4130 – Particular Occupations: Entertainment Industry: TV and Radio Presenters (IR35)

HMRC have published new tax guidance for TV and Radio presenters – ESM4130. This concept will be familiar to many Bectu members who are covered (or not, as the case may be) by ESM4118 covering ‘behind the camera’ crew.

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Kaye Adams (BBC presenter) IR35 case

“HMRC is disappointed that the Upper Tribunal has decided that the intermediary rules, also known as IR35, do not apply in this case.” Also this:

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