The Commissioners for HM Revenue and Customs v C M Utilities Limited: [2017] UKUT 0378 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Arnold and Judge Berner on 28 September 2017.
Read the full decision in .
INCOME TAX and NATIONAL INSURANCE CONTRIBUTIONS (NICs) – re-making of decision of the FTT following decision in principle – evidence of HMRC in support of increasing the assessments in respect of PAYE and NICs – appeal determined
Published 16 October 2017