The personal service company of broadcaster Lorraine Kelly has won a First-Tier tribunal appeal against a £1.2 million demand from HMRC for unpaid income tax and National Insurance contributions (NIC), according to audit, tax and consulting firm RSM.

Albatel Limited, the personal service company of Mr Stephen Smith and Mrs Lorraine Smith, who is professionally known as Lorraine Kelly, appealed against an HMRC determination for £899,912.95 in income tax and £312,615.54 in NICs arising from the application of IR35 legislation.

This legislation is designed to ensure that individuals who ought to pay tax and NIC as emplo...