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Decision Number: TC 08435
Appellant: MCCANN MEDIA LIMITED
Respondent: Her Majesty's Revenue & Customs
Chairmen / Special
Commissioners:
Jeanette Zaman
Date Of Decision: 10/03/2022
Main Category: PROCEDURE
Main Subcategory: Other
Notes: INCOME TAX, PAYE and NICs – Appellant engaged to provide services to Sky – provision of football punditry and co-commentary services – whether intermediaries legislation applies – hypothetical contract between Mr McCann and Sky – application of Ready Mixed Concrete – relationship characteristic of employment – appeal dismissed
Decision(s) to Download: TC 08435.pdf TC 08435.pdf