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

[Jog On]

Those tweets and comments are quite bad. Why do permies get so angry and entitled about self employed people earning more than them?

It's like those fat people in America who go around blaming Trump for their 'condition' and expecting sympathy and dispensation for their life choices...

No point arguing with these people, just don't be one of them and carry on...

[billybiro]

Those tweets and comments are quite bad. Why do permies get so angry and entitled about self employed people earning more than them?

But the "moaning permies" may well have the last laugh. Enjoy your "earning more than them" whilst it lasts. It almost certainly won't after April 2020.

Mwahahahaha!

[perplexed]

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.

I get the MOO, get the numerous clients but surely she's under D&C in her ITV rule, ie told what questions to ask etc.

[TheCyclingProgrammer]

I get the MOO, get the numerous clients but surely she's under D&C in her ITV rule, ie told what questions to ask etc.

Read the tribunal conclusions and evidence if you’re interested. She has a fair degree of editorial control and a large say over what she does and how she does it and her defence had plenty of evidence to back this up. Take a look at pages 40-42.

The bottom line:

175. We are satisfied that control of Ms Kelly’s work pursuant to the hypothetical 35 contract lay with Ms Kelly. In our view the level of control falls far substantially below the sufficient degree required to demonstrate a contract of service and we are
satisfied that the factors strongly indicate that the contract was one for services.

[Old Greg]

Will this ruling apply equally to bulltulip artists and piss artists?

[Mordac]

Will this ruling apply equally to bulltulip artists and piss artists?

Why? Are you worried?

[BR14]

Will this ruling apply equally to bulltulip artists and piss artists?

Why? Are you worried?

[Old Greg]

Why? Are you worried?

Depends if they cancel each out.

[vetran]

Will this ruling apply equally to bulltulip artists and piss artists?

let me guess Trump is coming over and you are worried you will have to pay the 'ladies' sick pay and supply tools to get the sheets clean?

[Old Greg]

let me guess Trump is coming over and you are worried you will have to pay the 'ladies' sick pay and supply tools to get the sheets clean?

Leave your Mum and missus out of it.