Grand UK Limited and Others v The Commissioners for HM Revenue and Customs:[2018] UKUT 0096 (TCC)
Upper Tribunal Tax and Chancery decision of Judge Sinfield and Judge Herrington on 28 March 2018.
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.INCOME TAX – PAYE – National Insurance - employees working for different companies – which entities are “employer” for PAYE and NI purposes - appeal dismissed.