A personal service company was liable to primary and secondary Class 1 National Insurance contributions in respect of the earnings of an actor.
The appellant was the personal service company of a well-known actor (RG) and his wife. RG provided his services directly to end clients (i.e. producers) through the appellant until 2011 when he ceased using the appellant and provided his services directly. RG received employment income and dividends from the appellant in respect of his acting services.
HM Revenue and Customs (HMRC) issued a decision that the appellant was liable to pay primary and secondary Class 1 National Insurance contributions (NICs) of £147,547 for the period from 6 April 2004 to 5 April 2014. The appellant appealed.
The First-tier Tribunal (FTT) was asked to determine as a preliminary issue the correct statutory construction of SSCBA 1992, s 4A (‘Earnings of workers
