The Court of Appeal has dismissed a radio presenter’s argument that IR35 didn’t apply to his engagements with TalkSPORT. Why?
The presenter engaged with TalkSPORT via a limited company. HMRC raised assessments totalling £143,000 for income tax and NI on the basis that it was caught by IR35. The First-tier Tribunal sided with the presenter, but this was overturned at the Upper Tribunal, and now the Court of Appeal has also dismissed his appeal. The Court found that there was mutuality of obligation because Kickabout Productions Limited required TalkSPORT to offer the presenter airtime for at least 222 days per year. The contract also gave TalkSPORT the right to suspend the presenter, which is consistent with a contract of employment. The Court also confirmed that an absence of workers’ rights in the contract did not carry much weight in determining the employment status because, if there was an employment relationship, he would enjoy the rights conferred by law on employees.
This case again shows the importance of analysing the details of each specific case before assuming the employment status of a particular engagement.
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