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):  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.
Release date: 14 October 2011
Ministry of Justice
HM Courts & Tribunals Service
Upper Tribunal (Tax and Chancery Chamber)
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