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Little Piece of Paradise v HMRC [2021] UKFTT 0369

Sports presenter was subject to the intermediaries legislation

This case concerns whether the intermediaries legislation applied to a well-known sports presenter and commentator (Dave Clark) working for Sky TV.

The intermediaries legislation in relation to income tax is by reference to section 49 Income Tax (Earnings and Pensions) Act 2003 (‘ITEPA’), which provides as follows:

49 Engagements to which this Chapter applies

(1) This Chapter applies where —

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