Big Bad Wolff Ltd v The Commissioners for HM Revenue and Customs: [2019] UKUT 0121 (TCC).
Upper Tribunal Tax and Chancery decision of Mr Justice Henry Carr and Judge Richards on 9 April 2019.
Read the full decision in .
NATIONAL INSURANCE CONTRIBUTIONS 鈥� personal service company 鈥� self-employed actor - whether Regulation 6(1)(c) of the Social Security Contributions (Intermediaries) Regulations 2000 is satisfied by virtue of the Social Security (Categorisation of Earners) Regulations 1978 鈥� yes 鈥� appeal dismissed.
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Published 9 April 2019