McCANN MEDIA LIMITED v THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS [2024] UKUT 00094 (TCC)
Upper Tribunal tax and Chancery decision of Judge Phyllis Ramshaw and Judge Nicholas Paines on 05 April 2024
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Income Tax, PAYE, National Insurance Contributions, whether Section 49(1)(c)(i) ITEPA and Regulation 6(1)(c) Social Security Contributions (Intermediaries) Regulations 2000 (SI 2000/727) apply - yes