Alan Parry Productions Ltd v HMRC

In Alan Parry Productions Ltd v HMRC [2022] UKFTT 194 (TC) (16 June 2022) the First-tier Tribunal (FTT) dismissed appeals by APPL the personal service company of Alan Parry against HMRC determinations and notices in relation to PAYE and NICs finding that the terms of the hypothetical contract between Mr Parry and the broadcasting company and the surrounding circumstances were consistent with a relationship of employment.

HMRC issued the determinations and notices on the basis that arrangements entered into by APPL with Sky for the provision of the football commentary services of Alan Parry were within the scope of ITEPA 2003 Part 2 Chapter 8 (IR35) and the counterpart provisions for NICs purposes.

The question for the FTT was whether Mr Parry would be regarded for income tax purposes as an employee of Sky and employed in employed earner’s employment for NICs purposes if his services...