The Commissioners for HM Revenue and Customs v (1) Smith and Williamson Corporate Services Limited (2) Patrick Smiley: [2015] UKUT 0666 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Warren on 11 December 2015.

Read the full decision in The Commissioners for HM Revenue and Customs v Smith and Williamson Corporate Services Limited and Patrick Smiley: [2015] UKUT 0666 (TCC) .

INCOME TAX and NICs – whether monies paid by first respondent to second respondent (and others) in respect of the benefit of client connections was income “from” employment and thus liable to income tax and NICs – yes – appeal allowed.

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