OM v Her Majesty's Revenue and Customs: [2019] UKUT 263 (AAC)

Upper Tribunal Administrative Appeals Chamber decision by Judge Hemingway on 27 August 2019.

Read the full decision in CTC/2494/2018.

Judicial Summary

Actual profitability and a certain level of regular financial transactions are not essential to the definition of “self-employed” for the purposes of entitlement to working tax credit.

Published 3 October 2019