The Commissioners for HM Revenue and Customs v Atholl House Productions Limited [2021] UKUT 0037 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Marcus Smith and Judge Jonathan Richards on 18 February 2021
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INCOME TAX, NATIONAL INSURANCE – “intermediaries legislation” – whether radio presenter would be an employee under a hypothetical direct contract – appeal dismissed
Published 19 February 2021