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Written by FCSA Business Partner, Larsen Howie
In Oscar Wilde’s ‘The Importance Of Being Earnest’, Lady Bracknell famously says, “To lose one parent, Mr Worthing, may be regarded as a misfortune; to lose both looks like carelessness”. The same can be said of HMRC’s recent successive defeats at the First-Tier Tribunal at the hands of, first, Lorraine Kelly and now Kaye Adams of Loose Women fame – just replace “parent” with “IR35”.
Kaye Adams has been a freelance journalist since the mid-1990’s and is probably best known for her appearances on the ITV programme Loose Women. She has also appeared on the newspaper review on Sky and has written columns for various national newspapers and magazines.
In 2007, Ms Adams formed her own personal service company (PSC), Atholl House Productions Ltd. It was through this company that she provided her services to the BBC whilst presenting a programme on BBC Radio Scotland called The Kaye Adams Programme, a show that ran for 3 hours on each weekday morning. HMRC claimed that IR35 applied for the four tax years ended 5th April 2017 and raised the necessary tax and NIC assessments. However, shortly before the actual tribunal hearing, HMRC dropped their opposition to the appeal against the years 2013/14 and 2014/15. The total liability for the two remaining years, 2015/16 and 2016/17, was approaching £125K.
For the two years in dispute two agreements were in place between the BBC and Atholl House. Each written agreement contained the following main points:
In typical fashion, where the facts do not suit their arguments, HMRC’s case relied heavily on the contractual terms.
This article was written by and are the views of Larsen Howie.