MAINPAY LIMITED v THE COMMISSIONERS FOR HIS MAJESTY바카라 사이트™S REVENUE AND CUSTOMS [2024] UKUT 00233 (TCC)
Upper Tribunal Tax & Chancery decision of MR JUSTICE ADAM JOHNSON and JUDGE THOMAS SCOTT on 16 August 2024
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INCOME TAX 바카라 사이트“ umbrella company engaging temporary workers 바카라 사이트“ reimbursement to workers of subsistence expenses by reference to scale rates 바카라 사이트“ whether reimbursement payments deductible 바카라 사이트“ whether each workplace attended by worker was a permanent workplace 바카라 사이트“ whether contract was an overarching contract of employment or, if not, a single employment 바카라 사이트“ whether payments using scale rates were deductible without an HMRC dispensation 바카라 사이트“ establishing whether loss of tax brought about carelessly so that extended time limit for making an assessment applied
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Published 20 August 2024