Little Piece of Paradise Ltd v Revenue and Customs (Income Tax and National Insurance – Television Presenter): FTTTx 18 Oct 2021

INCOME TAX and NATIONAL INSURANCE – sections 48-61 ITEPA 2003 – intermediaries legislation – IR35 – television presenter – personal service company – hypothetical contract – whether presenter would have been regarded as an employee if engaged under a contract directly with the television company – mutuality of obligation – control to a sufficient degree – whether unfettered right of substitution – appeal dismissed in principle

[2021] UKFTT 369 (TC)
England and Wales

Taxes – Other, Income Tax

Updated: 18 January 2022; Ref: scu.669770