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...
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