A First Tier Tribunal (FTT) has found the work of veteran TV presenter Eamonn Holmes falls within IR35, with the judge deciding his contract with ITV’s This Morning programme amounted to employment.
The FTT judge found there was sufficient mutuality and a framework of control to place the contract between ITV and RWG (Red, White and Green Ltd – personal services company) in the employment field. ITV was required to provide work on specified dates for a fixed fee.
An HMRC spokesperson said ‘The tax rules require that employment taxes are paid even where a person works through their own company. HMRC ensures that tax is paid in accordance with those rules.’
Of the eight presenters who have challenged HMRC so far at tribunal, five have lost and HMRC is appealing two of the other cases.
The Mail Online has reported Mr Holmes could now owe as much as £250,000 in taxes on top of payments he has already made.
If you would like to discuss, or require assistance to consider your own exposure (whether as a self-employed contractor, or a business using the same), then please call a member of our Corporate Tax Team on 01788 539000 or 0116 261 0061.