Eamonn Holmes, who hosts ITV’s This Morning with his wife Ruth Langsford, has filed an official court listing and is fighting the taxman at an Upper Tier Tribunal over a £250,000 IR35 ruling.
Earlier this year, Holmes lost his battle against HMRC over his IR35 status with the broadcaster.
The 60-year-old presenter argued that he has always been a “self-employed freelancer”, who received payments from ITV through his limited company, ‘Red, White and Green Limited’ and has “never knowingly avoided paying taxes”.
He said during the First Tier Tribunal hearing that he has considerable Control over his work on the programme.
However, at the time, tribunal Judge Harriet Morgan dismissed his claims. She concluded there was sufficient Mutuality of Obligation (MOO) and a “framework of control” in place that “assumed relationships between him [Holmes] and ITV were ones of employment”.
The high-profile TV and radio personality will appeal this decision at the Upper Tier Tribunal next year.
If Holmes is found to be inside IR35, he will be left to pay a reported £250,000 tax bill as a result of incorrectly working outside the scope of the legislation.
Holmes has previously said that he believes his case is a test case and if he loses, other ITV presenters such Ant and Dec could be targeted by HMRC.
He told The Sun: “There is nobody more freelance than me but they are trying to prove our jobs are regular and guaranteed. Yet they could go at any moment.”
Seb Maley, CEO at contractor insurance company Qdos, said: “Mutuality of Obligation and Control played an important part in Holmes being determined as inside IR35. This is despite him arguing he had substantial autonomy over his work for the broadcaster.
“This case will certainly be one to keep an eye on. With the clock ticking towards IR35 reform in the private sector, the last thing HMRC wants is a high-profile loss.”
Contractor Weekly did approach HMRC for a comment, but they said they do not comment on individual cases.