Lorraine Kelly wins £1.2m tax case against HMRC

TV presenter Lorraine Kelly has been victorious in her dispute with HM Revenue & Customs (HMRC) worth £1.2m.

Kelly was handed a bill worth almost £900,000 in income tax and more than £300,000 in national insurance contributions in 2016.

From 2012, Kelly was contracted to present Daybreak and her Lorraine show through the company she co-owns with her husband, with HMRC arguing that she was effectively employed by ITV.

However, a tribunal judge ruled that the TV presenter was not employed by ITV as part of the case, with Judge Jennifer Dean concluding that she should be treated as a “self-employed star”, following the appeal launched by Kelly.

Judge Dean said in her ruling that the relationship between Kelly and ITV was a contract for services and not that of employer and employee. She also noted that Kelly can be described as a “theatrical artist”, which means that payments to an agent were allowed as a tax-deductible expense.

According to the Judge, Kelly did not just appear as herself, but that she actually appeared as a persona of herself and represents herself as a brand, which is what ITV sought.

Furthermore, Kelly did not get to enjoy other employee benefits, such as sick or holiday pay.

    Share Story:

Recent Stories


FREE E-NEWS SIGN UP

Subscribe to our newsletter to receive breaking news and other industry announcements by email.

  Please tick here to confirm you are happy to receive third party promotions from carefully selected partners.