Upper Tribunal Tax & Chancery decision of Mr Justice Sales on 7 February 2012.
Read the full decision in ITV Services Limited v The Commissioners for HM Revenue and Customs:  UKUT 47 (TCC).
National Insurance Contributions – when are self-employed entertainers deemed to
be in employment for National Insurance purposes? – liability of entertainers and
film and television producers to make Class 1 National Insurance Contributions.
Release date: 7 February 2012
Ministry of Justice
HM Courts & Tribunals Service
Upper Tribunal (Tax and Chancery Chamber)
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