The Commissioners for HM Revenue and Customs v Talentcore Limited (t/a Team Spirits): [2011] UKUT 423 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Roth on 14 October 2011.

Read the full decision in The Commissioners for HM Revenue and Customs v Talentcore Limited (t/a Team Spirits): [2011] UKUT 423 (TCC).

Agency workers – income tax and NICs – whether obligation to provide personal services – right of substitution- whether difference between ICTA 1988 and ITEPA 2003.

Published 1 December 2016