Kickabout Productions Ltd v Revenue and Customs Commissioners Posted In: Case Law
Decision NumberCiv 502
Legal BodyEngland and Wales High Court (EWHC)
Type of Claim / JurisdictionContracts of Employment
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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