IR35 and the Issue of Control
The Upper Tribunal (UT) has considered the issue of control in the case of Christa Ackroyd Media Ltd –v- The Commissioners for HMRC and has upheld the decision of the First-tier Tribunal (FTT) that IR35 applied.
01 November 2019
The Upper Tribunal (UT) has considered the issue of control in the case of Christa Ackroyd Media Ltd –v- The Commissioners for HMRC and has upheld the decision of the First-tier Tribunal (FTT) that IR35 applied. The UT agreed that, had Ms Ackroyd’s services been provided directly to the BBC (rather than via her personal services company), the BBC would have had sufficient control over her to amount to a deemed employment relationship.
There was no express clause in the relevant contract dealing with control. The FTT and UT therefore had to consider what the implied terms were. It has been acknowledged in previous cases that there may well be positions which have a high degree of day-to-day autonomy – in such cases, the issue is not whether control is exercised through supervision (or even whether supervision is possible) but rather whether the individual was subject to the employer’s orders and directions. The significance of control is that the employer can direct what an employee does – not necessarily how he or she does it.
In this case, various findings of fact were made by the FTT (upheld by the UT) as to the degree of control exercised by both Ms Ackroyd and the BBC. These included that the BBC could direct which services it wished Ms Ackroyd to provide and could require her attendance at events. It also found that, whilst some matters would be left to Ms Ackroyd’s professional judgment, the BBC could direct what work she did and how she did it. The fact that Ms Ackroyd’s contract did not incorporate the BBC’s Editorial Guidelines was not fatal – in fact, the findings reached showed that it was not necessary for these to be incorporated precisely because the BBC retained control and could therefore require Ms Ackroyd to adhere to these. Similarly, the facts that Ms Ackroyd had no line manager and was not subject to the BBC appraisal system were not sufficient to override the overall findings of control.
This decision, whilst consistent with the previous approaches taken in respect of the issue of control, highlights again the importance of the written contract terms, and the need to consider all factors when assessing control.
With the spotlight remaining on IR35 and the planned shift of responsibility and risk to private sector end users/clients from April 2020, accurately assessing the deemed status of contractors is key.
Next steps
IR35: Verify - find out how we can help >
Related expertise
You may be interested in...
04 October 2023
Opinion
Monitoring Workers – ICO Guidance
27 September 2023
Press Release
Browne Jacobson strengthens employment team with key partner hire
27 September 2023
Press Release
Browne Jacobson partner Jeanne Kelly elected President of the British Irish Chamber of Commerce
25 September 2023
Legal Update
Greater predictability over terms for workers
19 September 2023
Guide
Transforming EDI practices in UK insurance
14 September 2023
Legal Update - Procurement Act
Procurement Act 2023: Getting Ready for Reform - the countdown is on!
11 September 2023
Legal Update
Personal injury discount rate in England and Wales
11 September 2023
Legal Update
Reinforced Autoclaved Aerated Concrete ('RAAC') implications for schools
11 September 2023
Legal Update - Public matters newsletter
Public matters - September 2023
11 September 2023
Legal Update
Fixed recoverable costs regime – are you ready?
08 September 2023
Opinion
Parental alienation a tool for domestic abuse?
31 August 2023
Opinion
Minimum service levels and reasonable steps
22 August 2023
Opinion
Modern slavery in the care sector – how employers can manage risks
18 August 2023
Press Release
Browne Jacobson advise on Rcapital’s strategic exit from facilities and property services specialist Triosgroup
17 August 2023
Legal Update
Defending equal pay claims: Equal pay for equal work?
16 August 2023
Press Release
Browne Jacobson announces appointment of Barrister to its Cardiff office
16 August 2023
Legal Update
PPN 08/23: using standard contracts
09 August 2023
Opinion
Government response to Pregnancy Loss Review recommends actions for NHS Employers
08 August 2023
Legal Update
Browne Jacobson grows Cardiff team with two new appointments
31 July 2023
Press Release
Browne Jacobson advising the Welsh Government on the delivery of significant number of renewable energy projects
![Local authorities contracting out enforcement of debts - A review of the High Court’s judgment in Bailiffs Limited v Breckland Council [2023] EWHC 1569](/getattachment/69fe511b-7da4-4d9a-ac5b-f18436ce5fe2/gov-shutterstock_682694722-14.jpg?variant=HeroImageTabletVariantDefinition)
28 July 2023
Legal Update
Local authorities contracting out enforcement of debts - A review of the High Court’s judgment in Bailiffs Limited v Breckland Council [2023] EWHC 1569
27 July 2023
Opinion
Right to request flexible working – changes ahead for employers
26 July 2023
Legal Update
Employment Healthcare Briefing - July 2023
26 July 2023
Press Release
Browne Jacobson successfully defend vicarious liability claim appeal in connected person foster care case
24 July 2023
Opinion
Are teacher strikes coming to an end?
21 July 2023
Opinion
Further consultants strike announced following government pay offer
21 July 2023
Opinion
Watering down workplace harassment proposals
19 July 2023
Opinion
Agency worker cover during strikes
13 July 2023
Press Release
Law firm advises on MBO of insolvency and restructuring firm Bridgewood backed by DSW Capital
12 July 2023
Legal Update
Glass ceilings and workplaces
12 July 2023
Opinion
EU standstill provisions maintained allowing the NHS to retain and employ healthcare workers
11 July 2023
Legal Update
School leaders survey – the results are in!
10 July 2023
Legal Update
Employment alternative dispute resolution
07 July 2023
Opinion
NHS Long Term Workforce Plan unveiled
04 July 2023
Legal Update
Parental leave and pay - gender equality?
04 July 2023
Press Release
Browne Jacobson advise on international sale of entertainment company Music For Pets
30 June 2023
Legal Update - Public matters newsletter
Public Matters - June 2023
29 June 2023
Legal Update
What are we to do about self reporting in PFI contracts?
29 June 2023
Legal Update
Guidance on contract changes: James Waste Management LLP v Essex County Council
29 June 2023