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First-tier Tribunal (Tax)
You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> Little Piece Of Paradise Ltd v Revenue & Customs (INCOME TAX and NATIONAL INSURANCE - television presenter) [2021] UKFTT 369 (TC) (18 October 2021)
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2021/TC08300.html
Cite as: [2021] UKFTT 369 (TC), [2021] STI 2670
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| Decision Number: | TC 08300 |
| Appellant: | LITTLE PIECE OF PARADISE LIMITED |
| Respondent: | Her Majesty's Revenue & Customs |
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Chairmen / Special Commissioners: |
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| Date Of Decision: | 18/10/2021 |
| Main Category: | PROCEDURE |
| Main Subcategory: | Other |
| Notes: | 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 |