Eamonn Holmes has lost his IR35 case at the Upper Tribunal (previously and widely reported to carry £250,000 in tax liability).
Holmes had been appealing a First Tier Tribunal verdict, which judged that the presenter was operating as a disguised employee when engaged by ITV.
The case hinged on the aspect of control, with the Judge agreeing with the view of the First Tier Tribunal which deemed there to be a framework of control indicative of an employment relationship.
The Upper Tribunal notes can be found here.
Qdos CEO, Seb Maley, commented:
“This has been a long ordeal for Eamonn Holmes, who is the latest presenter to have been pursued by HMRC under IR35. You’re left wondering who else HMRC has on its radar.
“On this occasion, HMRC has won. But it was only this week that the tax office lost its case against Gary Lineker. So HMRC’s grasp of who belongs inside or outside IR35 still leaves a lot to be desired.
“This case hinged on control. ITV was seen to control the working relationship, in the way that an employer controls employees. This is often a sticking point for freelance presenters, given the broadcaster will ultimately hold editorial control.
“What this case does tell us is that HMRC is desperate to prove a point. The tax office wants to make an example of high-profile individuals – often unfairly, I should add.”
