Kickabout Productions Ltd v Revenue and Customs Commissioners [2022]

Posted In: Case Law
  • Decision Number
    Civ 502
  • Legal Body
    England and Wales High Court (EWHC)
  • Type of Claim / Jurisdiction
    Contracts of Employment
Issues covered: IR35; Employment Status; Tax

The appellant was a personal services company.  It appealed against the decision of the Upper Tribunal relating to Tax that a radio presenter, Paul Hawksbee, was in an employment relationship with Talksport rather than it being through the company.  

The background was that the company contracted with Talksport so that Hawksbeewoud broadcast his weekday radio show.  He presented the show for 18 years and received 90% of his income through it.  There were two separate contracts. The first required Hawksbee to provide his services on an exclusive basis for at least 222 days per year. The second was for the company but that Talksport was not obliged to assign

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This article is correct at 05/05/2022

The information in this article is provided as part of Legal-Island's Employment Law Hub. We regret we are not able to respond to requests for specific legal or HR queries and recommend that professional advice is obtained before relying on information supplied anywhere within this article.

Jason Elliott BL

The main content of this article was provided by Jason Elliott BL. Email

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