Big Bad Wolff Ltd v The Commissioners for HM Revenue and Customs: [2019] UKUT 0121 (TCC).
Upper Tribunal Tax and Chancery decision of Mr Justice Henry Carr and Judge Richards on 9 April 2019.
Read the full decision in .
NATIONAL INSURANCE CONTRIBUTIONS – personal service company – self-employed actor - whether Regulation 6(1)(c) of the Social Security Contributions (Intermediaries) Regulations 2000 is satisfied by virtue of the Social Security (Categorisation of Earners) Regulations 1978 – yes – appeal dismissed.
Published 9 April 2019