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Notes:
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INCOME TAX and NATIONAL INSURANCE – sections 48-61 ITEPA 2003 – intermediaries legislation – IR35 – rugby union commentator for Sky TV – personal service company – hypothetical contract – whether services provided under a contract of employment – Atholl House considered – critical analysis of the approach at the third stage of Ready Mixed Concrete test when considering if personnel being ‘in business on his own account’– the centrality of the contractual relationship in issue remains at the third stage – appeal allowed
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