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.

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.

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