Peter Wilson v The Commissioners for HM Revenue and Customs [2021] UKUT 0239 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Adam Johnson and Judge Jonathan Cannan on 29 September 2021

Read full decision in Wilson v HMRC Decision

NATIONAL INSURANCE CONTRIBUTIONS – member of an LLP – whether contributions payable as an employee or a partner – nature of the relationship between the appellant and the LLP

Published 29 September 2021