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Lorraine Kelly won a dispute over a tax bill of £ 1.2m, after a judge ruled that she was not employed by ITV, but that she was interpreting her character televised "talkative".
Kelly, 59, who presents the show Lorraine the mornings on weekdays, received the National Insurance and Income Tax bill from the Tax Office in 2016.
HMRC claimed that the Scottish broadcaster was an ITV employee, but she said she was a freelancer.
The judge ruled in Kelly's favor that she was an "independent star".
- Lorraine Kelly is 25 years old on a couch
The case concerns a contract signed by Kelly in 2012 – through a company she runs with her husband – to present Lorraine, as well as on her former show Daybreak, which ended in 2014 with the revival of Good Morning Britain.
Four years later, a bill of nearly £ 900,000 in income tax and more than £ 300,000 in national insurance contributions was sent to him.
Kelly appealed against the HMRC tax authority, and the case was heard by the court of first instance.
What did the judge say in her decision?
Judge Jennifer Dean found that the relationship between Kelly and ITV "was a service contract and not an employer and an employee contract".
The court found that Kelly did not receive any social benefits such as vacation or sick pay and was allowed to perform other duties.
The judge said Kelly could be clbadified as a "theater artist", which would mean that any payment to an agent would be allowed as a tax-deductible expense.
Judge Dean stated, "We have not accepted that Ms. Kelly simply appears as such, we are satisfied that Ms. Kelly introduces herself, she presents herself as a brand and is the mark she is looking for. by ITV during its engagement.
"All parts of the show are a performance, the act being to play the role of a friendly, talkative and fun personality.
"In simple terms, the programs are entertaining, Ms. Kelly is entertaining and the DNA" mentioned is the personality, performance, brand "Lorraine Kelly" that is brought to the programs. "
She added: "We must make it clear that we do not doubt that Ms. Kelly is an entertaining lady, but the fact is that for the moment, she is under contract to play live, she is public" Lorraine Kelly ".
"She may not like the guest she's interviewing, she may not like the food that she eats, she may not like the movie she's been watching, but that Here lies the performance. "
Who is Lorraine Kelly?
Kelly – who celebrated her 35th birthday this year while working on television – has been described as the queen of the TV couch for breakfast.
The Glasgow-born broadcaster began her career in a local newspaper before joining BBC Scotland.
In 1984, she landed the job of her dreams as a traveling correspondent for the TV franchise of ITV, TV-am.
She then hosted GMTV and Daybreak, before her place in the eponymous show Lorraine.
In 2012, she was named to the New Year honors list and was named OBE for services to charities and the armed forces.
She has collaborated with numerous charities and participated in the 100 km (62 miles) of BT Red Nose Desert Trek in Kenya, which raised funds for Comic Relief projects.
How did the tax office react?
A spokesman for HMRC said he was "disappointed" by the decision.
"We will look carefully at the results of the court before deciding whether to appeal or not," he said.
The employment status of a person, that is to say, if he is clbadified as an employee or self-employed, determines the amount of his taxes and duties.
The tax affairs of independent broadcasters working at the BBC also made headlines, with some of them facing heavy tax bills after being forced to have no choice over changes in the way they were employees.
Earlier this year, Executive Director Tony Hall apologized to relevant presenters and said the BBC's goal was to fix the problem with HMRC.
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