Decision Number: |
TC 00836 |
Appellant:
|
ITV Services Limited |
Respondent:
|
The Commissioners for Her Majesty's Revenue & Customs |
Chairmen / Special
Commissioners: |
John CLARK
|
Date Of Decision:
|
23/11/2010 |
Main Category:
|
NATIONAL INSURANCE CONTRIBUTIONS |
Main Subcategory:
|
Liability |
Notes:
|
National Insurance Contributions – categorisation of earners – entertainers – whether actors outside provision treating self-employed entertainers as employed earners within Class 1 – whether actors in receipt of “salary” as defined – whether different from “walk-ons” – decision in principle on position under various forms of contract |
Decision(s) to Download:
|
TC00836.doc
|