Christianuyi Ltd and Others v The Commissioners for HM Revenue and Customs: [2018] UKUT 0010 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Marcus Smith and Judge Herrington on 19 January 2018.
Read the full decision in .
INCOME TAX – whether appellants were “managed service companies” – s.61B(2) Income Tax (Earnings and Pensions) Act 2003 (“ITEPA”) – whether a managed service company provider was “involved” with the appellants – whether the provider “benefits financially” from the provision of services – the meaning of “influences or controls”.