20 November 2019 
Julia Ascott, Employment Taxes Specialist
HMRC have lost an IR35 challenge at the First Tier Tribunal against Canal Street Productions Ltd. Yes, it’s another TV presenter!
Similar to the case highlighted in our previous article, HMRC appear to have lost this case on a lack of any mutuality of obligation under the arrangements, an indicator that isn’t even considered on the current HMRC CEST tool (‘Check Employment Status for Tax’).
The details:
The Judge concluded that Ms Fospero carried out a number of short-term engagements for ITV. Given that she had no guarantee of future work and ITV were not obliged to provide any work, the arrangement was considered one of self-employment.
