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:
Statutes:
Social Security (Categorisation of Earners) Regulations 1978
Jurisdiction:
England and Wales
Taxes – Other, Media
Updated: 14 November 2022; Ref: scu.471676
