Peter Daniel: 'I can't tax clearly now, Lorraine has won'

The First Tier Tribunal recently found the relationship between the breakfast TV presenter (and national treasure) Lorraine Kelly via her personal service company, Albatel Ltd, and ITV was not one that fell within IR35 - the anti-avoidance legislation that seeks to tax disguised employment in a way akin to actual employment. In the Tribunal, a distinction was drawn between the public ‘Lorraine' and the private ‘Ms Kelly' - but we will refer to her simply as Lorraine for the purposes of this article. If the arrangements between a worker and their client are such that the worker would h...