ARAMARK LIMITED v THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS [2026] UKUT 00348 (TCC)

Upper Tribunal Tax and Chancery decision of MR JUSTICE RICHARDS and JUDGE NICHOLAS ALEKSANDER on 09 September 2026

• From: HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
• Published: 9 September 2026

• Category: Tax
• Release date: 9 September 2026

Read full decision: ARAMARK LIMITED v THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS

NATIONAL INSURANCE CONTRIBUTIONS – secondary Class 1 contributions – host employer provision – meaning of “made available” – appeal dismissed

Published 9 September 2026