[2019] UKFTT 0647 (TC)

Judge Ashley Greenbank

Decision released 25 October 2019

Income tax and National Insurance – Intermediariesʼ legislation – IR35 – ITEPA 2003, s. 49 – Television presenter – Personal service company – Series of engagements under a framework agreement – Whether presenter would have been regarded as an employee if engaged under a contract directly with the television company – No – Appeal allowed.

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