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Paul Hawksbee was a Talksport radio presenter who 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 issues were what the terms of the hypothetical contract between Mr Hawksbee and Talksport would have been had the services been provided directly. Further whether that contract be one for employment or for services.
The First-tier Tribunal by a casting vote allowed the taxpayer’s appeal saying there would have been two hypothetical contracts. HMRC appealed.
The Upper Tribunal decided the First-tier Tribunal had erred when construing the obligations within the contracts between Talksport and Kickabout. It found that the contracts which contained an express obligation for Mr Hawksbee to work for 222 days a...
