---
title: Tribunal rules BBC journalist is caught by ‘IR35’ legislation
description: Look North Journalist Christa Ackroyd has faced a tribunal for failing to comply with the recently amended IR35 legislation.
image: https://blog.shorts.uk.com/hubfs/Stock%20images/Judge%20ruling%20IR35%20tax%20penalty%20fine%20to%20journalist.jpeg
---

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# Tribunal rules BBC journalist is caught by ‘IR35’ legislation

Jo Grant - 21 March 2018

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###### A First Tier Tribunal has ruled that Christa Ackroyd who presented BBC news programme Look North and was paid via a personal service company was caught by the IR35 rules resulting in additional tax and national insurance contributions being payable.

The IR35 rules in broad terms mean that those working via a personal service company have to consider whether, if the services were provided by the individual contractor directly to the client, there would be a contract of employment.

The tribunal looked at lots of factors pertinent to Ms Ackroyd’s engagement and considered it significant that the BBC could control what work she did. She was engaged for seven years on effectively a full time basis.

Subject to any appeal and determination of final figures, the tax and NIC that Ms Ackroyd will be liable for amounts to around £420,000 before offset of corporation tax.

The IR35 rules were amended for Public Bodies (including the BBC) from April 2017 and the government has announced that it may make changes to the rules for the private sector as well in the future.

If you would like to discuss how this legislation affects you or your workers, please do not hesitate to [contact one of our specialists. ](https://www.shorts.uk.com/contact-us/)

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**Internet link:** [ICAEW News](https://economia.icaew.com/en/news/february-2018/hmrc-wins-ir35-case-against-bbc-presenter) 

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#### Jo Grant

Jo is the Senior Marketing Manager at Shorts Chartered Accountants.

[View my articles](https://blog.shorts.uk.com/author/jo-grant)

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