Big Bad Wolff Limited v the Commissioners for HMRC [2017] UKFTT 0729

IR35 test case on national insurance contributions

In a test case (a number of cases concerning members of the acting profession awaited this decision) the first tier tax tribunal has held that an actor, Mr Glenister supplying his services through a personal services company was liable to pay national insurance contributions by virtue of the intermediaries legislation (also known as the IR35 rules).