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Decision Number: |
TC 08300 |
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Appellant:
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LITTLE PIECE OF PARADISE LIMITED |
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Respondent:
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Her Majesty's Revenue & Customs |
Chairmen / Special
Commissioners: |
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Date Of Decision:
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18/10/2021 |
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Main Category:
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PROCEDURE |
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Main Subcategory:
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Other |
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Notes:
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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 |
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Decision(s) to Download:
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TC08300.pdf 
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