Andy Vessey gives his appraisal of HMRC’s recent victory in the case of Red, White & Green Ltd.
Just under a year from the FTT judgment laid down in the Albatel Ltd (Lorraine Kelly) case, came that of Red, White & Green Ltd (RWG), Eamonn Holmes’ PSC. Both broadcasters worked for ITV but suffered different IR35 fates. One of the reasons Ms Kelly escaped IR35 was because the Tribunal considered that ITV was not employing a ‘servant’, but rather purchasing a product. Could not the same be said for Eamonn Holmes though? After all, this broadcaster and journalist has been plying his trade for many decades and is pretty much a household name.
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