McCann Media Limited v Revenue and Customs: FTTTx 10 Mar 2022

INCOME TAX, PAYE and NICs – Appellant engaged to provide services to Sky – provision of football punditry and co-commentary services – whether intermediaries legislation applies – hypothetical contract between Mr McCann and Sky – application of Ready Mixed Concrete – relationship characteristic of employment – appeal dismissed

Citations:

[2012] UKFTT 104 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 07 May 2022; Ref: scu.675677