[2025] UKUT 00124 (TCC) GEORGE MANTIDES LIMITED v THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS
Upper Tribunal Tax and Chancery decision of Judge T Scott and Judge Cannan on 07 April 2025
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INCOME TAX AND NATIONAL INSURANCE CONTRIBUTIONS – IR35 – intermediaries legislation – FTT not entitled to make certain findings as to the terms of the hypothetical contract – material error of law – decision of FTT set aside and remade
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Published 7 April 2025