Grand UK Limited and Others v The Commissioners for HM Revenue and Customs:[2018] UKUT 0096 (TCC)
Upper Tribunal Tax and Chancery decision of Judge Sinfield and Judge Herrington on 28 March 2018.
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INCOME TAX 鈥� PAYE 鈥� National Insurance - employees working for different companies 鈥� which entities are 鈥渆mployer鈥� for PAYE and NI purposes - appeal dismissed.
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Published 28 March 2018