The Court of Appeal has dismissed the appeal from Paul Hawksbee’s personal service company Kickabout Productions Limited against assessments for PAYE and national insurance contributions totalling £143,126 from 2012-15.

Kickabout Productions was a personal service company established by Hawksbee to provide his services as a radio broadcaster of a daily three-hour show called the Hawksbee & Jacobs Show for Talksport, with Hawksbee’s fees being paid to Kickabout Productions.

This was the only radio presenting work Hawksbee was involved in during this period and he and his co-presenter were free to decide on the format and content of the show, subject to constraints largely dictated by OFCOM's regulatory requirements.