Grand UK Limited and Others v The Commissioners for HM Revenue and Customs:[2018] UKUT 0096 (TCC)

Upper Tribunal Tax and Chancery decision of Judge Sinfield and Judge Herrington on 28 March 2018.

From:
HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
Published
28 March 2018
Category:
Tax
Release date:
28 March 2018

Read the full decision in Grand UK Limited and Others v The Commissioners for HM Revenue and Customs:[2018] UKUT 0096 (TCC) .

INCOME TAX – PAYE – National Insurance - employees working for different companies – which entities are “employer” for PAYE and NI purposes - appeal dismissed.

Published 28 March 2018