HMRC v Kickabout Productions Limited Posted In: Case Law
Decision NumberUKUT 0216
Legal BodyOther Tribunals & Courts (OTAC)
Type of Claim / JurisdictionContracts of Employment, Pay and Conditions of Employment
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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