mkowlthesexynewversion Posted July 6, 2022 Share Posted July 6, 2022 This is another case involving sports presenter Alan Parry (Alan Parry Productions Ltd v. HMRC [TC08519]), who provided services through his own personal service company Alan Parry Productions Ltd (APP) of which he was the sole director and majority shareholder. HMRC issued determinations to APP under the IR35 legislation (Chapter 8 ITEPA 2003) for the periods between 2013/14 and 2018/19, totalling £356,421. During the relevant period APP Ltd provided the services of Parry to BSkyB. The question before the first tier tribunal (FTT) was whether, had the services of Parry been supplied directly under a hypothetical contract between Parry and BSkyB, Parry would have been regarded as an employed earne Quote Link to comment Share on other sites More sharing options...
Skamp Posted July 6, 2022 Share Posted July 6, 2022 Why wasn't it Sky facing the bill? They should have deducted tax at source plus NI Quote Link to comment Share on other sites More sharing options...
mkowlthesexynewversion Posted July 6, 2022 Author Share Posted July 6, 2022 36 minutes ago, Skamp said: Why wasn't it Sky facing the bill? They should have deducted tax at source plus NI Worked thru a limited company, IR 35 rules all liability rests with that not Sky Been load of cases, the Sky darts chap with MS got caught, loads on the BBC / ITV as well Forced to work via limited companies, the end user saves the NI and employment obligations. HMRC having a field day winning Quote Link to comment Share on other sites More sharing options...
lobster Posted July 6, 2022 Share Posted July 6, 2022 Not just sports and entertainment , Mrs Lobster used to work as a Supply teacher, the Agency were allways trying to get her to go down the same route . Fortunately she had a good advisor - Me Quote Link to comment Share on other sites More sharing options...
EastCraigsOwl Posted July 6, 2022 Share Posted July 6, 2022 Former Hearts and Rangers player Neil McCann also got stung for over £200K a few years ago. Think the Gary Lineker case is still ongoing? Quote Link to comment Share on other sites More sharing options...
Reesh Posted July 6, 2022 Share Posted July 6, 2022 1 hour ago, EastCraigsOwl said: Former Hearts and Rangers player Neil McCann also got stung for over £200K a few years ago. Think the Gary Lineker case is still ongoing? They surely aren't chasing a black man 1 Quote Link to comment Share on other sites More sharing options...
Skamp Posted July 6, 2022 Share Posted July 6, 2022 (edited) I thought the test was Is the person in front of you acting on your instruction, turning up when and where you tell them to? Yes Can the company send an alternative? No. Would anyone watching reasonably expect the person not to be representing Sky? No Then that person is an employee of Sky. Or has that all changed now? Edit Saying that, that Christa Ackroyd was a famous case wasn't she? Edited July 6, 2022 by Skamp Quote Link to comment Share on other sites More sharing options...
Andyben Posted July 6, 2022 Share Posted July 6, 2022 Thing it Skamp, it's actually sensible from HMRC. These people only had one 'client' and the majority were previously employees. Quote Link to comment Share on other sites More sharing options...
mkowlthesexynewversion Posted July 6, 2022 Author Share Posted July 6, 2022 3 hours ago, Skamp said: I thought the test was Is the person in front of you acting on your instruction, turning up when and where you tell them to? Yes Can the company send an alternative? No. Would anyone watching reasonably expect the person not to be representing Sky? No Then that person is an employee of Sky. Or has that all changed now? Edit Saying that, that Christa Ackroyd was a famous case wasn't she? In very broad terms, yes, but the recent cases have tweaked the parameters of what is relevant to the assessment. So HMRC have managed to win a few, change the ground rules a bit. I do have a tad of sympathy as the media companies almost forced them to a take it or leave it situation. The BBC in particular washed their hands of any responsibility and apparently not really help at the tax tribunals to help mitigate. So that is a bit of a scandal really. Quote Link to comment Share on other sites More sharing options...
mkowlthesexynewversion Posted July 6, 2022 Author Share Posted July 6, 2022 1 hour ago, Andyben said: Thing it Skamp, it's actually sensible from HMRC. These people only had one 'client' and the majority were previously employees. The computer contractors that left on a Friday, came back on Monday doing the same role. These media ones are a bit more of a challenge, Lorraine Kelly got away with it because of the range of work she did for a lot of different entities. Thankfully I never got heavily involved in contractors Quote Link to comment Share on other sites More sharing options...
Skamp Posted July 6, 2022 Share Posted July 6, 2022 She also claimed, as did Eamon Homes, that in reality they're nothing like what you see on TV. It's all an act. Not sure how that determined self employed status mind. Quote Link to comment Share on other sites More sharing options...
mkowlthesexynewversion Posted July 6, 2022 Author Share Posted July 6, 2022 4 minutes ago, Skamp said: She also claimed, as did Eamon Homes, that in reality they're nothing like what you see on TV. It's all an act. Not sure how that determined self employed status mind. Apparently Ealmon Holmes is an even bigger **** in real life Quote Link to comment Share on other sites More sharing options...
mkowlthesexynewversion Posted July 6, 2022 Author Share Posted July 6, 2022 The Lorraine Kelly case was an interesting read, as you say she convinced the Tribunal it was an act so she used her own IP. To be fair her case was one you thought the right answer in her favour was reached. She has a multitude of contracts and a lot of editorial control at ITV Quote Link to comment Share on other sites More sharing options...
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