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

Self-employed contractor

clock • 4 min read

Peter Daniel ponders the consequences of the recent tax tribunal decision the relationship between Lorraine Kelly via her personal service company and ITV did not fall foul of anti-avoidance legislation

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...

To continue reading this article...

Join Professional Adviser for free

  • Unlimited access to real-time news, industry insights and market intelligence
  • Stay ahead of the curve with spotlights on emerging trends and technologies
  • Receive breaking news stories straight to your inbox in the daily newsletters
  • Make smart business decisions with the latest developments in regulation, investing retirement and protection
  • Members-only access to the editor’s weekly Friday commentary
  • Be the first to hear about our events and awards programmes

Join

 

Already a Professional Adviser member?

Login

More on Tax planning

Budget 26: Income tax threshold freeze remains until April 2031

Budget 26: Income tax threshold freeze remains until April 2031

No changes on last year’s Budget

Isabel Baxter
clock 28 October 2026 • 2 min read
IHT on pensions gets technical changes ahead of 2027 start

IHT on pensions gets technical changes ahead of 2027 start

Rules on liabilities linked to trusts also tightened

Jen Frost
clock 28 October 2026 • 6 min read
Budget 26: CGT headline rates untouched following speculation

Budget 26: CGT headline rates untouched following speculation

CGT relief announced for founders

Sophia Panayi
clock 28 October 2026 • 3 min read