Series of engagements under framework agreements

Helen Fospero worked as a presenter on ITV shows including Daybreak and Lorraine. She was engaged through her personal service company Canal Street Productions Ltd (the taxpayer). This had been set up in 2002 when she began working on a contract basis for various broadcasters including the BBC and Sky.

HMRC said she was not a contractor but employed and assessed the taxpayer to tax and National Insurance for the years 2012-13 and 2013-14.

The taxpayer appealed.

The First-tier Tribunal referred to three framework agreements which set out the working arrangements between Canal Street and ITV. The judge concluded from these that there was no obligation between each engagement on ITV’s part to offer work or on Canal Street’s part to undertake any. The agreements referred to 20 days of anticipated work but this ‘expressed a hope and expectation that ITV would be in a position to offer work and...