HMRC v Kickabout Productions Limited [2020]

Posted In: Case Law
  • Decision Number
    UKUT 0216
  • Legal Body
    Other Tribunals & Courts
  • Type of Claim / Jurisdiction
    Contracts of Employment, Pay and Conditions of Employment
Issues covered: IR35; National Insurance; Income Tax; Employment Status

This case concerned the tax arrangements of Paul Hawskbee, a radio presenter on Talksport Radio.  He has been co-presenting the daily afternoon slot for 18 years.  The arrangement between Hawskbee and Talksport can be described as follows.   Hawksbee had a personal service company, that being the respondent, which had contracted with Talksport in relation to his services.   The purpose of the arrangement was to ensure that the income was received through the personal service company rather than the income tax and national insurance that would be accrued by being an employee.

HMRC focused on the tax years 2012-13 and 13-14 where Hawskbee had received 90% of this

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This article is correct at 03/08/2020
Disclaimer:

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Jason Elliott BL
Barrister

The main content of this article was provided by Jason Elliott BL. Email jason.elliott@barlibrary.com

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