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Contract terms
Key points
- The key dispute in PD & MJ Ltd was whether the IR35 intermediaries legislation applied and whether Phil Thompson (had he supplied his services directly to Sky) would have been an employee of Sky.
- While Sky had final editorial control Mr Thompson as a pundit was effectively left to give his own opinions.
- In 2020 Mr Thompson became a formal employee of Sky and he said that there was no difference in the services he provided after he became an employee.
- The tribunal followed the three-stage test in Atholl House followed by the three-stage test in Ready Mixed Concrete.
- The author argues that both Parry and PD & MJ Ltd were similar and regardless of the principle of comity were likely to be a contract of employment.
- Can the Supreme Court simplify the employment status test in its much-awaited judgment in PGMOL?
The...
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