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:
Jurisdiction:
England and Wales
Taxes – Other, Income Tax
Updated: 17 August 2022; Ref: scu.679638