ITV Services Limited v The Commissioners for HM Revenue and Customs: [2012] UKUT 47 (TCC)

Upper Tribunal Tax & Chancery decision of Mr Justice Sales on 7 February 2012.

From:
HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
Published
1 December 2016
Category:
Tax
Release date:
7 February 2012

Read the full decision in ITV Services Limited v The Commissioners for HM Revenue and Customs: [2012] 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.

Published 1 December 2016