A former BBC presenter has lost an appeal against a £420,000 tax bill.
Christa Ackroyd, who presented Look North in Yorkshire, was found to be a BBC employee rather than a freelance contractor.
The ruling means Ms Ackroyd will now have to pay income tax and National Insurance contributions on her earnings while at the BBC between 2001 and 2013.
She was one of a number of people employed by the BBC via personal service companies.
Judges sitting in the Upper Tribunal in London ruled in favour of HM Revenue & Customs (HMRC) who had brought the claim.
In the original ruling in February 2018, the tax tribunal said HMRC had "never suggested" she was a tax cheat or had acted dishonestly and accepted her evidence "that it was the BBC who suggested that Ms Ackroyd should work using a personal service company".
HMRC had argued that as an employee of Christa Ackroyd Media Ltd (CAM), the company was liable for income tax and national insurance payments while Ms Ackroyd claimed she was a self-employed contractor and CAM had no further liability.
In a statement, the BBC said: "The BBC was not party to this case but we're reviewing the details of the judgment."
HMRC said it welcomed the judgement adding: "Employment status is never a matter of choice; it is always dictated by the facts and when the wrong tax is being paid we put things right."