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Lorraine Kelly case

https://www.bbc.co.uk/news/entertainment-arts-47648053

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A key difference with the other recent Christa Ackroyd case is that LK could work elsewhere as she pleased.

 http://financeandtax.decisions.tribunals.gov.uk//judgmentfiles/j11009/TC...

But see para 52, which is a bit marginal re that being a distinction, but that's offset by the actual facts of para 63 et seq (which were key - see para 173 & 180). So probably a correct decision.

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By Tom Herbert
21st Mar 2019 10:36

Is this of more interest to AccountingWEB than the Christa Ackroyd case Justin?

https://www.accountingweb.co.uk/tax/hmrc-policy/hmrc-wins-ir35-case-conc...

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Replying to TomHerbert:
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By Justin Bryant
21st Mar 2019 11:34

Yes; Christa Ackroyd was not really interesting (in my view at least) as she was much more on the side of the line of being an employee and LK's counsel more or less agrees with me in para 135 you will note.

For that reason I do not agree with anyone who thinks Christa Ackroyd was wrongly decided. It's just an example of a correct application of IR35, so of no real interest in my view. In any event, cases where taxpayers lose are generally of far less interest than cases where taxpayers win.

I have never posted an uninteresting case so far I hope (and only mentioned Christa Ackroyd in the context of it being distinguishable), but please let me know if you disagree.

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By Duggimon
21st Mar 2019 10:40

I think far more telling was the degree of control she exerted, being the main creative force behind the content presented, rather than the BBC presenters who work from the script provided under strict control.

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Replying to Duggimon:
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By Justin Bryant
21st Mar 2019 11:25

That's basically what I say above and is why I consider the Christa Ackroyd case is pretty uninteresting by comparison (from a tax point of view at least).

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By ms998
21st Mar 2019 11:40

I agree with this. She was the show and determined the guests/timing/questions and what was presented to the viewer. ITV had little input in this.

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By Canary Boy
21st Mar 2019 11:16

Just heard the appeal was successful.

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By Accountant A
21st Mar 2019 15:12

I'm appealing against the finding that Lorraine Kelly is an entertainer.

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By Duggimon
21st Mar 2019 15:23

Lorraine Kelly is a national treasure, how dare you.

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