The official face of HMRC in recent years has attracted media attention for channelling her fees through a personal services company.
The BBC newsreader, who fronts the Self Assessment advertising campaign with the catchphrase "tax doesn't have to be taxing", set up the firm that entitled her to pay corporation tax at the small companies rate of 21% on some of her earnings.
The Telegraph reported that Companies House filings reveal she is sole director and shareholder of Moira Stuart Limited. The accounts show that £22,607 was paid into the company in 2010-11, and after £1,749 of administrative expenses, she paid £4,380 in corporation tax on the profit.
The arrangement is legitimate for freelancers, but HMRC is supposed to take action against people who it judges to be "disguised employees".
About Robert Lovell
Business and finance journalist