In Alan Parry Productions Ltd v HMRC [2022] TC08519, the First Tier Tribunal (FTT) held that the control and mutuality of obligation tests were satisfied. The terms of Mr Parry’s contracts with BSkyB were consistent with him being an employee.

Alan Parry Productions Ltd (APPL) is the Personal Service Company of Alan Parry, a football commentator who has commentated for BSkyB (Sky) for many years. Mr Parry contracted with and provided services to Sky through APPL.

The FTT dismissed the appeal.

Notwithstanding certain factors pointing the other way (absence of training, editorial guidelines and formal appraisals, and obligation to correct defective work at APPL’s own expense), the judge took a step back and concluded that the overall impression was that the relationship between Sky and Mr Parry was one of employment. Mr Parry was not carrying on business on his own account when he provided services for Sky. He was instead providing his services under contracts of service.

Useful guides on this topic

Employment status
The employment status of an individual worker depends on whether the individual is engaged by the engager under a 'contract of service', or a 'contract for services'. 

IR35: Off-Payroll Working
What is IR35? How does it work? How is the deemed payment calculated? What expenses are deductible?

Employment status: Mutuality of obligation
What is mutuality of obligation? Why is it important in considering employment status?

Personal Service Company (PSC) tax
PSCs are subject to close scrutiny by HMRC and the government as there is a wide-ranging belief that many PSCs do not operate the IR35 rules correctly.

External link

Alan Parry Productions Ltd v HMRC [2022] TC08519 


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