The Grounds of Appeal relied upon by the Appellant can be summarised as follows: the nature and range of Ms Kelly’s work mean that she should be treated as a self-employed star. Consequently, the IR35 legislation cannot be invoked so as to 25 deem there to be any employment relationship. Furthermore, the Tribunal is invited to find that a deduction would have been permissible for agent’s fees paid if the IR35 legislation is deemed to apply to the facts of this case.
So, as well as what you noted about the persona aspect (the original reason I made a note of this case), Lorraine Kelly argues successfully that she is self-employed and she does not have an employer/employee relationship with ITV, thus she didn't pay the tax. I know when I personally was reading up on the IR35 and the rules that determine whether you are an employee or a contractor is whether you make independent decisions in completing the work. So for me, if a company was paying me to produce a booklet, if they dictate to me the particular type of software I must use and supply it, then that would but me in the employee class. If on the other hand I use my computer, my software and I choose the method to complete the task I'm being paid to deliver, then I'm a contractor.
Dr Hilary Jones appears on the Lorraine show, and he gave a fair bit of misinformation about the safety of vaccines, which was becoming clearer as Government departments were publishing real-world data. This primarily effected ITV's live shows, and maybe the real reason Piers Morgan left under a staged race-row.
It's difficult to put complaints in against the BBC that stick because they have their own complaints procedure on the BBC website, Ofcom will not let you bypass it and go straight to them. However you can complain to Ofcom about the other television channels, radio and advertising. So that was the best point of attack for mainstream misinformation. And there were over a thousand complaints to Ofcom about the misinformation the Lorraine show was putting out. And the previous court ruling agreed Lorraine is not an employee of ITV, thus if her show put out information that results in someone say taking the vaccine and dying, the previous ruling is clear that she is self employed, so she and Dr Hilary are surely liable for personal prosecutions if they were to continue putting out information that is at odds to official data and ignore the complains that point out their information is incorrect.
ITV's Dr Hilary Jones makes false claims about the unvaccinated in hospital
Complaint text:
Dr. Hilary Jones made the following claim in reference to COVID19 patients: "90 percent of people who are in hospital are unvaccinated right now". According to the most recent government data available when the claim was made (COVID19 vaccine surveillance report week 48), only 37 percent of the total COVID19 patients in ICUs and staying at least one night were unvaccinated. The majority - 63 percent - were vaccinated.
A correction should be issued.
I think this is what ended up undoing the narrative. And interestingly enough, Alex Belfield who appeared out of nowhere at the start of COVID and disappeared at the end of it, apparently now in prison for stalking BBC presenters, kept going on about his self employment contract at the BBC and the criminality of it. He did it in a way that it came across as if it was a personal bee in the bonnet that most people would just ignore. I wish I'd taken more notice at the time, he's taken all those videos down now. I think MR. BELFIELD was indeed out in the FIELD sounding the ALARM BELL in code to other presenters, that it will be them that are hung out to dry if this stuff is ever prosecuted.