United Kingdom Upper Tribunal (Tax and Chancery Chamber)

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You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> ITV Services Ltd v HMRC [2012] UKUT 47 (TCC) (7 February 2012)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2012/47.html
Cite as: [2012] UKUT 47 (TCC)

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ITV Services Ltd v HMRC [2012] UKUT 47 (TCC) (7 February 2012)

"National Insurance Contributions – when are self-employed entertainers deemed to be in employment for National Insurance purposes? – liability of entertainers and film and television producers to make Class 1 National Insurance Contributions".

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