Another TV presenter; Helen Fospero, has won her IR35 case. Helen worked with, and acted as a substitute for Lorraine Kelly, whose case we discussed in our newsletter on 18 April 2019.
Like Lorraine, Helen worked on many different contracts through her own personal service company: Canal Street Productions Ltd from 2002 onwards.
The FTT was only concerned with three contracts between Canal Street and ITV Breakfast Ltd in 2012/13 and 2013/14 for providing Helen’s services as a presenter on the programmes: “Daybreak” and “Lorraine”. During those years the ITV contracts generated up to 74% of Canal Street’s income, but the company also had 10 to 20 other customers.
The FTT established the following facts:
- The contracts with ITV did not establish a mutuality of obligation (MOO) to offer and accept work.
- There was no right of substitution written into the contracts.
- ITV had editorial control over the content of the programmes.
- ITV did not control where, when and how Helen prepared to present those programmes.
- Helen provided her own laptop and earpiece.
- Helen had no office or fixed place of work at ITV.
- There was little risk that Canal Street’s invoices would not be paid by ITV. However, it would not be paid if Helen was absent due to sickness, holiday or maternity.
The FTT concluded that there was insufficient MOO to establish a hypothetic employment contact. The control which ITV had over Helen was the same as it applied to any other presenter, whether an employee or not, so it was not indictive of an employment relationship. The other indicative factors pointed conclusively towards Helen being self- employed. The IR35 tests were not met.
Written by the Tax Advice Network