Jason Elliott was called to the Bar of Northern Ireland in 2013 and is the Associate Head of School of Law at Ulster University. As a practising barrister, he has developed a largely civil practice representing individuals, companies and public bodies in litigation. This covers a wide range of areas including personal injuries, wills and employment law. In terms of employment law, he has represented both applicants and respondents in the Industrial Tribunal. At Ulster University, Jason lectures extensively on the civil areas of practise such as Equity and Trusts and delivers employment law lectures for both undergraduate and postgraduate students.
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 total income through the arrangement with Talksport and they assessed that £140,000
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