Presenter’s deemed employee status upheld

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 Kickabout...