Alan Parry Productions Limited v Revenue and Customs: FTTTx 16 Jun 2022

INCOME TAX, PAYE and NICs – Appellant engaged to provide services to BSkyB through the agency of Mr Alan Parry – whether intermediaries legislation applies – construction of hypothetical contracts between Mr Parry and BSkyB and the application of the tests in Ready Mixed Concrete to those hypothetical contracts and the surrounding circumstances – held that the mutuality of obligation and control tests were satisfied and that the terms of the hypothetical contracts and the surrounding circumstances were consistent with a relationship of employment – appeal dismissed

Citations:

[2022] UKFTT 194 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes – Other, Income Tax

Updated: 17 August 2022; Ref: scu.679638