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 successful 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) for the period from 6 April 2004 to 5 April 2011. The appellant appealed.  
 
The First-tier Tribunal (FTT) ([2017] UKFTT 729 (TC)) concluded (as a preliminary issue)  that assuming RG would, if he had contracted directly with his