George Mantides Ltd v The Commissioners for HM Revenue and Customs [2021] UKUT 0205 (TCC)
Upper Tribunal Tax and Chancery decision of Mrs Justice Bacon and Judge Jonathan Cannan on 11 August 2021
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INCOME TAX AND NATIONAL INSURANCE CONTRIBUTIONS – IR35 – intermediaries legislation – terms of the hypothetical contract – whether FTT entitled on the evidence to make certain findings as to those terms
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Published 12 August 2021