Christa Ackroyd Media Ltd v The Commissioners for Her Majesty’s Revenue and Customs: [2019] UKUT 0326 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Mann and Judge Thomas Scott on 25 October 2019.
INCOME TAX AND NATIONAL INSURANCE – intermediaries legislation- IR35- personal service company- whether sufficient control existed to mean that contract of employment would arise if services supplied direct to client- yes- appeal dismissed.
Read the full decision in .
Published 25 October 2019