Red White and Green Limited v The Commissioners for HM Revenue and Customs [2023] UKUT 00083 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Mellor and Judge Jonathan Cannan on 29 March 2023
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INCOME TAX AND NATIONAL INSURANCE 鈥� intermediaries legislation 鈥� IR35 鈥� sections 48-61 ITEPA 2003 鈥� personal service company 鈥� contract of service or contract for services 鈥� appeal dismissed
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Published 29 March 2023