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First-tier Tribunal (Tax)
You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> ALAN PARRY PRODUCTIONS LIMITED v Revenue & Customs (INCOME TAX, PAYE and NICs - Appellant engaged to provide services to BSkyB through the agency...) [2022] UKFTT 194 (TC) (16 June 2022)
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2022/TC08519.html
Cite as: [2022] UKFTT 194 (TC)
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| Decision Number: | TC 08519 |
| Appellant: | ALAN PARRY PRODUCTIONS LIMITED |
| Respondent: | Her Majesty's Revenue & Customs |
|
Chairmen / Special Commissioners: |
Tony BEARE |
| Date Of Decision: | 16/06/2022 |
| Main Category: | PROCEDURE |
| Main Subcategory: | Other |
| Notes: | 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 |