THE COMMISSIONERS FOR HIS MAJESTY鈥橲 REVENUE AND CUSTOMS v S & L Barnes Limited [2024] UKUT 00262 (TCC)
Upper Tribunal Tax & Chancery decision of JUDGE THOMAS SCOTT and JUDGE MARK BALDWIN on 28 August 2024
Read full decision in
INCOME TAX AND NATIONAL INSURANCE 鈥� intermediaries legislation 鈥� IR35 鈥� personal service company 鈥� finding by the FTT that a contractual right of first call would be varied in the hypothetical contract 鈥� application of and approach to the third stage of the RMC test of employment 鈥� appeal allowed
Updates to this page
Published 29 August 2024