- FTT determines that presenter’s services provided to ITV were within IR35 (Red, White and Green Ltd v HMRC)
- What are the practical implications of this case?
- What was the background?
- What did the FTT decide?
- Case details
Tax analysis: the First-tier Tax Tribunal (FTT) upheld HMRC’s determination that services provided to ITV by Eamonn Holmes via his personal service company were within the intermediaries legislation (IR35). The FTT found that there were sufficient indicia of employment status, particularly control and mutuality of obligation, to support a finding that a hypothetical contract between Mr Holmes and ITV would have been a contract of service and not a contract for services.
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