BBC Broadcaster Not Liable For Tax, UK Tribunal Rules

Law360 (February 22, 2021, 7:36 PM EST) -- An on-air broadcaster for the British Broadcasting Corp. doesn't have to pay national insurance and employee withholding taxes on payments from the broadcasting company, a U.K. tribunal ruled, finding that the broadcaster wasn't a BBC employee.

The Upper Tribunal ruled Thursday that journalist Kaye Adams wasn't a BBC employee under U.K. intermediaries legislation, which since 2000 has required contract workers to pay the same amount of Pay As You Earn and insurance taxes as regular staffers.

In deciding that Adams was "in business on her own account," the tribunal turned back an appeal by HM Revenue & Customs, which had failed...

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