The breakfast TV presenter Lorraine Kelly has won an appeal at a First Tier Tribunal (FTT) over a £1.2m demand for unpaid income tax and National Insurance contributions (NICs) arising from a challenge to her employment status under IR35.

Judge Jennifer Dean ruled that Lorraine was performing the role “of a friendly chatty and fun personality” when she appeared on ITV each morning, and not simply appearing as herself. She “presents a persona of herself” and as such can be described as a “theatrical artist” meaning payments to an agent were allowed as a tax-deductible expense.

The tribunal reached the view that the relationship between Lorraine and ITV was a contract for services and not that of employer and employee, and so found in her favour.

The Government has said that from April 2020, private businesses across the UK will have to determine the IR35 status of their contractors, and if you wish to (re)consider your own potential exposure (whether as a self-employed contractor, or a business using the same), then please call either

Andrew Wilson or Andy Summers on 01788 539000.