Taxation logo taxation mission text

Since 1927 the leading authority on tax law, practice and administration

Presence of mutuality of obligation

06 March 2020
Issue: 4735 / Categories: Tax cases
Red, White and Green Ltd (TC7603)

Red White and Green Ltd was the personal service company of Eamonn Holmes (EH). He has been a presenter on ITV’s Good Morning from 2006. He was engaged through Red White and Green Ltd under four contacts between it and ITV.

HMRC raised determinations under IR35 for 2011-12 to 2014-15 on the basis that under a hypothetical contact between EH and ITV he would have been an employee.

The taxpayer appealed.

The First-tier Tribunal considered the nature of the assumed contract between ITV and EH had there been a direct contract between them. After a lengthy examination of the case law the tribunal found that the assumed contract would be identical to that entered into between RWG and ITV. Further there was enough mutuality and control to ‘place the assumed contract between ITV and EH in the employment field’.

Under the agreement EH had...

If you or your firm subscribes to, please click the login box below:

If you are not a subscriber but are a registered user or have a free trial, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this item in full.

Please reach out to customer services at +44 (0) 330 161 1234 or '' for further assistance.

back to top icon