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ITV Services Ltd v HM Revenue and Customs: CA 13 Dec 2012

The issue in dispute is as to the liability of ITV to pay secondary class 1 national insurance contributions, assessable in reference to earnings of entertainers, in particular actors, engaged by ITV. Judges: Rimer, Munby LJJ, Sir Stanley Burnton Citations: [2013] EWCA Civ 1926 Links: Bailii Statutes: Social Security (Categorisation of Earners) Regulations 1978 Jurisdiction: … Continue reading ITV Services Ltd v HM Revenue and Customs: CA 13 Dec 2012

Big Bad Wolff Ltd v Revenue and Customs: UTTC 9 Apr 2019

NATIONAL INSURANCE CONTRIBUTIONS – personal service company – self-employed actor – whether Regulation 6(1)(c) of the Social Security Contributions (Intermediaries) Regulations 2000 is satisfied by virtue of the Social Security (Categorisation of Earners) Regulations 1978- yes – appeal dismissed Citations: [2019] UKUT 121 (TCC) Links: Bailii Jurisdiction: England and Wales Taxes – Other Updated: 17 … Continue reading Big Bad Wolff Ltd v Revenue and Customs: UTTC 9 Apr 2019