Taxation logo taxation mission text

Since 1927 the leading authority on tax law, practice and administration

Presenter’s deemed employee status upheld

29 April 2022
Issue: 4838 / Categories: Tax cases

Kickabout Productions Ltd v CRC, Court of Appeal, 26 April 2022

A Talksport radio presenter Paul Hawksbee provided his services through his personal services company Kickabout Productions Ltd. HMRC said the intermediaries legislation applied to the services provided by the taxpayer on the basis that the hypothetical contract between Mr Hawksbee and Talksport was equivalent to a contract of employment.

The First-tier Tribunal allowed the taxpayer’s appeal but the Upper Tribunal overturned that decision.

Kickabout appealed saying the Upper Tribunal had:

  • erred in its interpretation of the contracts as regards the obligation of Talksport to provide work;
  • erred in its approach to the jurisdiction to remit or remake the decision;
  • erred in its evaluation of the control issue; and
  • erred in its approach to the evaluative exercise to be undertaken at stage three of the Ready Mixed Concrete [1968] 2 QB 497 test.

On the first ground the Court of Appeal said the express terms of the contracts between Talksport and...

If you or your firm subscribes to, please click the login box below:

If you are not a subscriber but are a registered user or have a free trial, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this item in full.

Please reach out to customer services at +44 (0) 330 161 1234 or '' for further assistance.

back to top icon