Daybreak a Leg! Television presenters, IR35 and theatrical performances

Research output: Contribution to journalArticle

Abstract

Introduction and legislative background
In the eyes of her fans, Lorraine Kelly is ‘likeable’, ‘down to earth’, ‘charming’, ‘sincere’, and ‘lovely’. Yet this persona is, in the eyes of the First Tier Tax Tribunal (FTT) a ‘performance’. The decision of the FTT in Albatel Ltd v Commissioners of Her Majesty’s Revenue and Customs is notable for two reasons. First, the decision underlines the inadequacy of IR35 Rules, as they presently exist. Second, the decision affirms the broad definition of ‘entertainer’ in the UK’s tax law.
Original languageEnglish
Pages (from-to)118-121
Number of pages4
JournalCoventry Law Journal
Volume24
Issue number1
Publication statusPublished - 2 Jul 2019

Fingerprint

television
taxes
performance
tax law
fan
revenue

Keywords

  • tax

ASJC Scopus subject areas

  • Law

Cite this

Daybreak a Leg! Television presenters, IR35 and theatrical performances. / MacLennan, Stuart.

In: Coventry Law Journal, Vol. 24, No. 1, 02.07.2019, p. 118-121.

Research output: Contribution to journalArticle

@article{8be93774010741c98743fec2913ace2d,
title = "Daybreak a Leg! Television presenters, IR35 and theatrical performances",
abstract = "Introduction and legislative backgroundIn the eyes of her fans, Lorraine Kelly is ‘likeable’, ‘down to earth’, ‘charming’, ‘sincere’, and ‘lovely’. Yet this persona is, in the eyes of the First Tier Tax Tribunal (FTT) a ‘performance’. The decision of the FTT in Albatel Ltd v Commissioners of Her Majesty’s Revenue and Customs is notable for two reasons. First, the decision underlines the inadequacy of IR35 Rules, as they presently exist. Second, the decision affirms the broad definition of ‘entertainer’ in the UK’s tax law.",
keywords = "tax",
author = "Stuart MacLennan",
year = "2019",
month = "7",
day = "2",
language = "English",
volume = "24",
pages = "118--121",
journal = "Law Journal",
issn = "1758-2512",
publisher = "Coventry University Law School",
number = "1",

}

TY - JOUR

T1 - Daybreak a Leg! Television presenters, IR35 and theatrical performances

AU - MacLennan, Stuart

PY - 2019/7/2

Y1 - 2019/7/2

N2 - Introduction and legislative backgroundIn the eyes of her fans, Lorraine Kelly is ‘likeable’, ‘down to earth’, ‘charming’, ‘sincere’, and ‘lovely’. Yet this persona is, in the eyes of the First Tier Tax Tribunal (FTT) a ‘performance’. The decision of the FTT in Albatel Ltd v Commissioners of Her Majesty’s Revenue and Customs is notable for two reasons. First, the decision underlines the inadequacy of IR35 Rules, as they presently exist. Second, the decision affirms the broad definition of ‘entertainer’ in the UK’s tax law.

AB - Introduction and legislative backgroundIn the eyes of her fans, Lorraine Kelly is ‘likeable’, ‘down to earth’, ‘charming’, ‘sincere’, and ‘lovely’. Yet this persona is, in the eyes of the First Tier Tax Tribunal (FTT) a ‘performance’. The decision of the FTT in Albatel Ltd v Commissioners of Her Majesty’s Revenue and Customs is notable for two reasons. First, the decision underlines the inadequacy of IR35 Rules, as they presently exist. Second, the decision affirms the broad definition of ‘entertainer’ in the UK’s tax law.

KW - tax

UR - https://login.westlaw.co.uk/maf/wluk/app/document?access-method=toc&src=toce&docguid=IA96A39B0A45411E9A05DD2C3BB1975F0&crumb-action=append&context=9

M3 - Article

VL - 24

SP - 118

EP - 121

JO - Law Journal

JF - Law Journal

SN - 1758-2512

IS - 1

ER -