“Why do you think it would be Jo Public picking up any shortfall?”
Maybe because of this sub-headline, Zacs:
“Now angry stars have been hit with demands by HMRC and say BBC should pay”
There is little doubt that both the BBC and the individuals profited from these arrangements. The individuals concerned were not vulnerable and naïve souls. They almost certainly had their own independent financial advisors who would have briefed them on the details and implications of their arrangements with the BBC. The tribunal ruling in favour of the BBC against Ms Ackroyd is very similar to the “Pimlico Plumbers” case where MD Charlie Mullins argued that plumbers working exclusively for his company were self-employed contractors. The tribunal ruled that whilst Ms Ackroyd may have been an independent freelancer when she first started working for te BBC, her employment relationship changed and that should have been recognised and remedied. The report I read (below) also suggested that “The BBC themselves may now also be required to make payments to HMRC in respect of unpaid tax relating to Ms Ackroyd.”
http://www.acuitylegal.co.uk/resources/news/view/first-tier-tax-tribunal-finds-in-favour-of-hmrc-in-christa-ackroyd-case
I find that a little disturbing. Both the BBC and Ms Ackroyd gave the scheme a run and they came unstuck. They should each be responsible for their own liabilities.