THE COMMISSIONERS FOR HIS MAJESTY바카라 사이트™S REVENUE AND CUSTOMS v RALC CONSULTING LIMITED [2024] UKUT 00099 (TCC)
Upper tribunal Tax and Chancery decision of Mr Justice Richards and Judge Ashley Greenbank on 12 April 2024
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INCOME TAX 바카라 사이트“ NATIONAL INSURANCE CONTRIBUTIONS 바카라 사이트“ intermediaries legislation 바카라 사이트“ sections 48 to 61 Income Tax (Earnings and Pensions) Act 2003 바카라 사이트“ Social Security Contributions (Intermediaries) Regulations 2000 바카라 사이트“ whether First-tier Tribunal erred in failing properly to construct hypothetical contract 바카라 사이트“ yes 바카라 사이트“ whether First-tier Tribunal erred in its application of the test of mutuality of obligation to the hypothetical contract 바카라 사이트“ yes 바카라 사이트“ appeal allowed 바카라 사이트“ decision set aside and case remitted to First-tier Tribunal
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Published 15 April 2024