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 —