Canal Street Productions Ltd v Revenue and Customs (Income Tax and National Insurance Contributions – Intermediaries’ Legislation): FTTTx 25 Oct 2019

INCOME TAX AND NATIONAL INSURANCE CONTRIBUTIONS – intermediaries’ legislation – IR35 – television presenter – personal service company – series of engagements under a framework agreement – whether presenter would have been regarded as an employee if engaged under a contract directly with the television company – no – appeal allowed

Citations:

[2019] UKFTT 647 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 09 November 2022; Ref: scu.644022