Kaye Adams: case closed
Tv and radio presenter Kaye Adams has secured an extra victory for freelancers after HMRC misplaced its try to say she was an worker.
The Higher Tier Tribunal upheld the unique resolution, made by the First-Tier Tribunal in 2019, which discovered Ms Adams exterior of the IR35 directive. The decision might present consolation to different media-based freelancers presently on HMRC’s radar.
In 2019, Ms Adams efficiently appealed HMRC’s problem to her self-employed standing that spanned her engagement with the BBC as presenter of ‘The Kaye Adams Programme’ throughout the 2015/16 and 2016/17 tax years.
She additionally makes appearances on ITV’s ‘Unfastened Ladies’ and ‘Paper Overview’ on Sky Information, along with writing common columns for numerous newspapers and magazines.
It was the vary of labor undertaken by Ms Adams that led to the ultimate resolution regarding her standing, with Mr Justice Marcus Smith and Choose Jonathan Richards concluding: “…the prima facie conclusion reached on the finish of Stage 2 is to be displaced as a result of, when getting into into the hypothetical contracts right here at situation, Ms Adams would have been getting into into enterprise on her personal account.”
In an announcement launched to the ContractorCalculator web site following the Higher Tier Tribunal verdict, Ms Adams said: “I’m delighted that the Higher Tribunal has reaffirmed the discovering of the First-Tier Tribunal confirmed my standing as a contract employee. I hope we are able to now think about this matter closed.”
Seb Maley, CEO of IR35 specialist, Qdos, stated: “This can be a well timed win for all contractors, not simply Kaye Adams. It exhibits companies that there’s completely no must make risk-averse selections in response to IR35 reform. Companies ought to reverse contractor bans instantly.
“The case additionally demonstrates the significance of taking all components under consideration when deciding IR35 standing – components reminiscent of having a number of shoppers, which standing can evidently hinge on.
“Whereas HMRC dropping an IR35 case is nothing uncommon, that the taxman was keen to go the space signifies the federal government’s dedication to document a excessive profile victory as we shut in on IR35 reform.
“It also needs to be famous that Adams’ engagement, like many different presenters, was vastly completely different from most contractors, the vast majority of whom are in a position to show their self-employed standing with ease.”