Revenue & Customs Brief 29/13
This Brief sets out HMRC’s position following the decision by the Court of Appeal in the case of ITV Services Ltd (ITV). That case concerned the employment status for NIcs purposes of actors engaged by ITV under specific contract types.
The Court handed down its judgment on 23 July 2013 and found against ITV, unanimously upholding the decisions of the First Tier Tribunal and Upper Tribunal that the actors’ contracts provided for remuneration by way of salary and thus there was liability for Class 1 NIcs on all the remuneration payable under the contract. The case is summarised in detail in the November issue of tax.point.
HMRC’s position regarding retrospective liability is set out in Revenue & Customs Brief 19/12. As such the extent to which HMRC will seek to apply the Court of Appeal decision retrospectively will be determined by a number of different factors.