Christa Ackroyd Media [2019] UKUT 326
BBC presenter’s contract covered by IR35
The intermediaries legislation is contained in sections 48 to 61 of the Income
Tax (Earnings and Pensions) Act 2003 (“ITEPA 2003”). The key provision is section 49, which provides, so far as relevant, as follows:
“(1) This Chapter applies where —
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