First-tier Tribunal decision stands

Red White and Green Ltd was the personal service company of Eamonn Holmes (EH) a presenter on ITV’s This Morning between 2006 and 2022. He was engaged through Red White and Green Ltd under four contacts between it and ITV.

HMRC raised determinations under the intermediaries legislation for 2011-12 to 2014-15 on the basis that under a hypothetical contact between EH and ITV he would have been an employee.

The First-tier Tribunal agreed with HMRC. The taxpayer appealed saying the tribunal had erred in law in relation to editorial control and had erred in its overall analysis.

On control counsel for the taxpayer said the most important factor in assessing sufficiency of control was control over what was to be done and described this as deployment. He suggested that control of what was to be done in the context of presenters must represent a right...