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Decision Number: |
TC 08519 |
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Appellant:
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ALAN PARRY PRODUCTIONS LIMITED |
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Respondent:
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Her Majesty's Revenue & Customs |
Chairmen / Special
Commissioners: |
Tony BEARE
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Date Of Decision:
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16/06/2022 |
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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, PAYE and NICs – Appellant engaged to provide services to BSkyB through the agency of Mr Alan Parry – whether intermediaries legislation applies – construction of hypothetical contracts between Mr Parry and BSkyB and the application of the tests in Ready Mixed Concrete to those hypothetical contracts and the surrounding circumstances – held that the mutuality of obligation and control tests were satisfied and that the terms of the hypothetical contracts and the surrounding circumstances were consistent with a relationship of employment – appeal dismissed |
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Decision(s) to Download:
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TC 08519.pdf 
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