Little Piece Of Paradise Ltd v Revenue & Customs (INCOME TAX and NATIONAL INSURANCE - television presenter) [2021] UKFTT 369 (TC)
Notes: INCOME TAX and NATIONAL INSURANCE - sections 48-61 ITEPA 2003 - intermediaries legislation - IR35 - television presenter - personal service company - hypothetical contract - whether presenter would have been regarded as an employee if engaged under a contract directly with the television company - mutuality of obligation - control to a sufficient degree - whether unfettered right of substitution - appeal dismissed in principle
Cited in 1 later judgment