Once again the importance of control wins IR35 case in being in business on own account.
Television Presenter and Radio Broadcaster, Kaye Adams successfully appealed against HMRC regarding her self-employed status under the IR35 legislation while she was presenting BBC Radio “The Kaye Adams Programme” during the 2015/16 and 2016/17 tax years.
According to Judge Tony Beare, Ms Adam was in business on her account as her 20-year career as a freelancer and roles outside the BBC supports this.
Adams and the programme’s editor, Colin Paterson, demonstrated that Kaye held a significant degree of control provided through oral evidence as well as this was backed by the fact that Adams would draft the scripts for the programme, with Paterson adding: “Kaye calls the shots”.
More information on the case can be found here: Kaye Adams Tribunal Case