Re: Tax refund?
>Wouldn’t this ruling now mean that she has quite a large income tax bill to settle but quite a substantial amount of corporation tax that should never have been paid?
Yes, however, she will only be able to offset PAYE and NI previously paid on her salary against the amounts HMRC deem is now owed.
What is a little surprising is that the employer, the BBC, hasn't also been landed a tax bill, as currently it would seem there is no financial penalty being imposed on the BBC for not correctly assessing the IR35 status of the contract.
Biting the hand that feeds IT
