ITV Services Ltd v Revenue and Customs: FTTTx 23 Nov 2010

FTTTx National Insurance Contributions – categorisation of earners – entertainers – whether actors outside provision treating self-employed entertainers as employed earners within Class 1 – whether actors in receipt of ‘salary’ as defined – whether different from ‘walk-ons’ – decision in principle on position under various forms of contract

[2010] UKFTT 586 (TC)
England and Wales

Taxes – Other

Updated: 20 January 2022; Ref: scu.567551