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paul hawksbee salary

Finally, the fact that Talksport can pause broadcast of The Show for a limited time by using the dump button is simply a facet of The Show being a live broadcast. (2) The worker's right to engage helpers or substitutes. Clause 3.4 states that Talksport shall have first call on Mr Hawksbee's services at all times other than (broadly) those for which he is required to prepare for and present the Programmes in connection with the Programmes and notwithstanding any and all other commitments which [he] may have . 105. For instance, for the two tax years preceding the period under appeal the Talksport income comprised approximately 70% of his total income. Two points were common ground between the parties. He stated, at page 515: A contract of service exists if these three conditions are fulfilled. While we heard evidence from Mr Hawksbee and Mr Fisher which supported Ms Hicks submission, we find that this provision was a term of the contract between the parties, though we accept that neither party expected it to be enforced in practice. 172. This right of control issue remains one of the biggest and most difficult factors to grapple with related to the upcoming IR35 changes. The FTT gained the impression that his evidence as to the lack of control exercised by Talksport over Mr Hawksbee was somewhat rehearsed and signalled a reluctance to deviate from an agreed position. The case shows how difficult it can be to determine employment status and much was made on the mutuality of obligation factor, something that is absent from the current version of HMRC's CEST tool. The Presenter will be reimbursed all travel and other expenses properly and reasonably incurred by him in the provision of the Services except for travel to and from the studio at 18 Hatfields. As older authorities might have expressed it, can an individual who is engaged as a gardener be required under the contract to paint the owner's house? That question has to be determined on the ordinary principles established by case law. However, in Hall v Lorimer [1994] 1 WLR 209 the Court of Appeal expressed caution in applying Cooke J's approach too rigidly in the case of a professional supplying services. The decision was by casting vote of the Judge, the lay member of the tribunal decided that Talksport was obliged to offer work and Mr Hawksbee to do that work, and that he would have been an employee. There is no right to substitute any other person for PH. He will have a preparatory discussion with the producer and assistant producer. In our view, a right to direct that a broad category of services be performed under a hypothetical contract is more indicative of a master/servant relationship, while the narrower the services which may be required the more likely it is that the contract is for services. The contracts for Mr Hawksbee's services on The Show were with KPL. 153. The clauses of Contract Two which are materially relevant to this appeal are as follows: 1. Both hypothetical contracts included unequivocal statements that the parties intended the relationship to be a contract for services and not a contract of service. This is the fifth case involving TV and radio presenters (following Paul Hawksbee, Christa Ackroyd, Lorraine Kelly and Kaye Adams) who were accused of not complying with the IR35 rules in respect of contracts performed through their personal service companies.. 192. Mr Stone submitted that an indicator of the fact that Mr Hawksbee was not in business on his own account was that he bore no financial risk, because there was no means by which he could increase his profits from the engagement, and no realistic possibility of making a loss. Even then, however, the weight to be attached to such a hypothetical statement would in my view normally be minimal, although I do not rule out the possibility that there may be borderline cases where it could be of real assistance. Whatever the intention of this provision in Contract Two itself may have been (as to which we received no evidence) we do not consider that its inclusion in the hypothetical contract prevents mutuality from arising. 218. Mutuality does not require an obligation on the employer to offer work or on the employee to accept work. 47. So, provided that Mr Hawksbee meets his minimum obligation under Clause 2.1, the minimum fee from Talksport will be based on the number of shows required to meet that obligation. The fee is payable monthly against production of an invoice from KPL. 'statements by the parties disavowing any intention to create a relationship of employment cannot prevail over the true legal effect of the agreement between them. The following authorities are in our view of particular importance in this appeal. The broadcaster has been co-presenting the Hawksbee and Jacobs Show for nearly 20 years alongside Andy Jacobs. Mr Hawksbee's contentions as to his degree of practical autonomy were very similar to those advanced by the taxpayer in Christa Ackroyd Media Limited v HMRC [2018] UKFTT 69 (TC), in which the FTT found that the BBC retained the contractual right of control consistent with an employment relationship. 208. 56. We find the following as facts. First, the successive renewals of the two-year contracts over that period were in no way guaranteed, and we have found that renewal depended critically on the continued success of The Show, measured primarily by listening figures and sponsorship revenue. In relation to control, a right of control is an important indicator of an employment relationship, but is not of itself decisive. Talksport is not obliged to assign Services to PH and PH is not obliged to accept an assignment of Services, but if the project described in the preceding paragraph is assigned, then PH must work for at least 222 days per your during the agreement. The first is to find the facts as they existed during the period covered by the decision. We accept Mr Fisher's evidence that what Talksport were paying for was the show as devised and presented by Mr Hawksbee and his co-presenter. We include under this head the obligations for The Show to include a certain minimum content of news and travel information imposed by OFCOM. We are not obliged to broadcast any of the Programmes and shall be entitled to edit, alter or delete or transmit any part or aspect of the Programmes at our sole discretion . We find the following as facts. 224. PH will present The Show for live transmission between 1 pm and 4 pm Mondays to Fridays at 18 Hatfields. (5) A payment obligation restricted to a fee for each show delivered, with no retainer or bonus. No provisions regarding medicals, training etc. For the reasons set out at [99] to [105] above, we find the arrangement between the parties to be that, once a project is assigned, the characteristics necessary for mutuality will arise, and this is what occurred in practice. In our view the strongest indicators of an employment relationship are, as Mr Stone submitted, the degree of economic dependency on Talksport for the periods under appeal and the aggregate length of time over which successive contracts for The Show have been renewed. 151. We also remind ourselves that the taxpayer bears the burden of proof, to the ordinary civil standard, of establishing that the intermediaries legislation does not apply. 223. In each contract there was an obligation to enter into good faith discussions regarding renewal. He argued that he has a high level of autonomy as he writes his own jokes. Yesterday, a HMRC spokesperson told ContractorUK that it is “disappointed” with the ruling and is considering appealing the decision. 213. While we agree with Mr Stone that the evidence from Mr Hawksbee and Mr Fisher was that the parties methods of working did not materially change as between the two contracts, his submission elides the contractual position with the working practice. For the period 2001 onwards, including the periods under appeal, we accept the evidence of Mr Hawksbee that while he was successful in renegotiating successive renewals of the contract, there was never any guarantee or certainty of renewal. To find where the right resides one must look first to the express terms of the contract, and if they deal fully with the matter one may look no further. We also heard evidence from Mr Hawksbee and had the opportunity to question him. Subject to the provisions of this Agreement for Services and to the due performance by the Freelance Company of their obligations under it, the Company shall as inclusive remuneration and as full and complete consideration for all the services rendered and for all rights, consents and benefits assigned and granted by the Freelance Company to the Company pay to Kickabout Productions a fee of 575 + VAT per show. Clause 6 states that this Agreement shall be a contract for services and not a contract of employment . Once the running order for the show has been agreed, s/he will be responsible for executing it and ensuring the show runs on time, breaking for adverts at the appropriate time, and ensuring other sponsorship material is delivered, such as show reads for sponsors/overall station messaging e.g. The FTT considered two contracts and the working relationships of the parties. Talksport has reasonable call on PH's services in connection with The Show. We also accept the evidence that in practice there was probably only one other radio station which might present a similar show, meaning that the restriction was narrow in effect. The tribunal judges believed his contracts were all outside of IR35 and overruled the HMRC decision. 239. 221. In particular: (1) The requisite mutuality of obligation was absent.

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