Agents in the clear:
Treasury speaks

Freelances who have agents can relax. One wrote to Her Majesty's Treasury, concerned about the "Richard and Judy to be taxed on agent's fees?" rumour storm (see last Freelance).

Treasury spokeswoman Dawn Primarolo replied that "The vast majority of entertainers, celebrities and authors are self-employed. They are normally entitled to tax relief for their agents' fees under the self-employed expense rules. It is important to appreciate that these rules are unaffected by the case in question which concerned agents' fees paid by employees."