Lorraine Kelly wins IR35 battle over £1.2m tax bill

21 March 2019

Lorraine Kelly has won a row over a £1.2m tax bill after a judge ruled that the relationship that Kelly had with ITV "was a contract for services and not that of employer and employee".


BBC News has reported on the court case which centres on a contract that Lorraine Kelly signed in 2012 - through a company she runs with her husband - to present Lorraine, as well as her former show Daybreak which ended in 2014 when Good Morning Britain was relaunched.


Four years later in 2016, she was reportedly sent a bill of nearly £900,000 in income tax and more than £300,000 in national insurance contributions. Kelly appealed against HMRC and the case was heard by the first-tier tax tribunal.


The tribunal found that Kelly did not receive staff benefits such as holiday or sick pay and was allowed to carry out other work. The judge said that Kelly could be classed as a "theatrical artist", which would mean any payments to an agent would be allowed as a tax-deductible expense.


Read the full press release from BBC News