Lorraine Kelly wins £1.2m tax case against HMRC over ITV work

[AtW]

Lorraine Kelly has won a row over a £1.2m tax bill, after a judge ruled she was not employed by ITV, but performs as her "chatty" TV persona.

Judge Jennifer Dean ruled that the relationship that Kelly had with ITV "was a contract for services and not that of employer and employee".

The tribunal found that Kelly did not receive staff benefits such as holiday or sick pay and was allowed to carry out other work.

The judge said that Kelly could be classed as a "theatrical artist", which would mean any payments to an agent would be allowed as a tax-deductible expense.

Lorraine Kelly wins GBP1.2m tax case against HMRC over ITV work - BBC News

[Bean]

Lorraine Kelly has won a row over a £1.2m tax bill, after a judge ruled she was not employed by ITV, but performs as her "chatty" TV persona.

Judge Jennifer Dean ruled that the relationship that Kelly had with ITV "was a contract for services and not that of employer and employee".

The tribunal found that Kelly did not receive staff benefits such as holiday or sick pay and was allowed to carry out other work.

The judge said that Kelly could be classed as a "theatrical artist", which would mean any payments to an agent would be allowed as a tax-deductible expense.

Lorraine Kelly wins GBP1.2m tax case against HMRC over ITV work - BBC News

Why the angry face, as it looks like a great result?

[AtW]

[Bean]

Are you getting help for your disorder?

[TheCyclingProgrammer]

Had a read through some of the tribunal docs this morning. It does seem like she had a very strong case. Annoying to see the media latching onto the claims that she was a "theatrical artist" aspect (which only really related to the deductibility of her agency fees, not the overarching IR35 case) and the ignorant whingers on Twitter calling her tax avoiding scum. We are all Lorraine Kelly. Good for her.

[AtW]

So, all artists, especially theatrical can now be classed as self-employed?

How many clients did she have, one - ITV?

[TheCyclingProgrammer]

So, all artists, especially theatrical can now be classed as self-employed?

No. That's not what the tribunal ruled *at all*. The tribunal ruled that she was an independent contractor because there was not sufficient mutuality of obligation or significant enough direction and control and that the picture as a whole was that she was effectively self employed (not in tax terms, but in terms of independence) and there was no employer/employee relationship.

The point regarding "theatrical artist" was in relation to a claim that her agent fees were not a tax deductible expense and the tribunal was asked to rule on this point regardless of the outcome of the IR35 verdict.

The tribunal decision was here: feel free to skip to the "Conclusions" section:
http://financeandtax.decisions.tribu...09/TC07045.pdf

And no, ITV is not her only client. She has numerous other clients - she makes appearances on numerous TV programmes for different networks, writes columns for newspapers and magazines and also has commercial advertising deals - all different aspects of her business as a "TV personality".

I repeat - good for her. The people calling her a tax dodger should take a look at her accounts - her company pays over quarter of a million a year in corporation tax + other taxes (based on the last couple of years at least) and she no doubt pays a fair chunk of income tax each year on her dividends too.

[Jog On]

We are all Lorraine Kelly. Good for her.

#standwithlorraine

#cancelatw

[NigelJK]

Just shows that compared to the BBC, ITV have some modicum of commercial know how.

[Bean]

I repeat - good for her. The people calling her a tax dodger should wind their necks in and stop using the politics of envy.

ftfy

Hear hear