Daybreak a Leg! Television presenters, IR35 and theatrical performances

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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
Issue number1
Publication statusPublished - 2 Jul 2019


  • tax

ASJC Scopus subject areas

  • Law


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