Eamonn Holmes says he’s an IR35 test case
Eamonn Holmes is the next high-profile TV presenter to be ‘on the taxman’s chopping block’ over the tele and radio host’s IR35 status, it has emerged.
The ITV anchor has reportedly spent 17 weeks waiting to hear if a court accepts he used his limited company, Red White and Green Ltd, compliantly, or in breach of IR35 as HMRC has alleged.
“I’ve been freelance 28 years and that’s been okay. Now they’ve said it’s not okay,” the 58-year-old told the Mail on Sunday.
Holmes currently presents for Sky News, Channel 5 and Talk Radio, but is best-known for being the co-host of This Morning -- on ITV, which is understood to be the ‘end-user’ in the case.
“I am the test case,” he also reportedly told the Sunday tabloid. “There is nobody more freelance than me, but they are trying to prove our jobs are regular and guaranteed.”
The chance of HMRC winning the case solely on Mutuality of Obligation – broadly, ‘an obligation for work to be provided and an obligation to carry it out,’ seems slim.
Secondly, since July, HMRC has argued that Mutuality is present in every contractor engagement anyway or, in the Revenue’s words, ‘MOO is necessary for a contract to exist.’
More likely to secure HMRC an IR35 victory is to have alleged that Holmes, who anchored the very first ever GMTV for ITV back in 1993, has become ‘part and parcel’ of ITV.
He is not the only presenter to be in the Revenue’s crosshairs yet he may be the highest-profile, and is thought to be the only one to end up in court over engagements with ITV.
For now though, it is Mr Holmes who is “next under the taxman’s chopping block in their latest high-profile IR35 case,” accountant Michael Hough wrote on LinkedIn, referring to HMRC.
His comments come as Dame Jenni Murray, a BBC Radio 4 host, has reportedly revealed she faces a “very significant” tax bill under IR35, following a winding-up of her limited company to join the BBC’s payroll.
8th October 2018