(1) Macleod and Mitchell Contractors Limited (2) William Mitchell v The Commissioners for HM Revenue and Customs:[2019] UKUT 0046 (TCC)
Upper Tribunal Tax and Chancery decision of Lord Doherty and Judge Andrew Scott on 13 February 2019.
Read the full decision in
.INCOME TAX and NATIONAL INSURANCE CONTRIBUTIONS – whether payment of premiums on insurance policies earnings from employment.