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Kickabout Productions v HMRC

In Kickabout Productions v HMRC [2019] UKFTT 415 (25 June 2019) the FTT found that under the ‘hypothetical contract’ of the intermediaries legislation (ITEPA 2003 ss 48 to 61) no employment relationship had been created.

Kickabout Productions (KPL) was a personal service company (PSC) established by Paul Hawksbee to provide his services as the radio broadcaster of a daily three-hour show for Talksport. Mr Hawksbee performed the show with another presenter.

The issue was whether the payments made by Talksport to KPL were liable to PAYE and NICs because they fell within the intermediaries legislation. This depended on whether a hypothetical contract between Mr Hawksbee and Talksport would have been an employment contract.

The FTT noted that under the contract between Talksport and KPL Mr Hawksbee was obliged to present 222 shows a year although Talksport was not obliged to provide the work. The tribunal observed: ‘A full-blooded...

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