Red White and Green Limited v The Commissioners for HM Revenue and Customs [2023] UKUT 00083 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Mellor and Judge Jonathan Cannan on 29 March 2023
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INCOME TAX AND NATIONAL INSURANCE – intermediaries legislation – IR35 – sections 48-61 ITEPA 2003 – personal service company – contract of service or contract for services – appeal dismissed
Published 29 March 2023