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TV host wins victory against HMRC over employment status

In a case, which was the largest in a series of attempts by HMRC to penalise contractors working off-payroll, television presenter Lorraine Kelly has overturned a £1.2 million tax demand after a court ruled that she was self-employed while working for ITV as she had been paid through Albatel Ltd, a personal service company, thereby avoiding income tax and national insurance contributions under the PAYE system. HMRC is to introduce rules to reduce the practice in 2020.

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Category: Taxation » Employment. Keyword(s): Personal service companies; Employment status. Area(s) of law: Employment; Tax.
Source: Times.

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