PD & MJ Limited v The Commissioners for HM Revenue and Customs [2025] UKUT 00094 (TCC)
Upper Tribunal Tax and Chancery decision of Judge Jones and Judge Ramshaw on 17 March 2025
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INCOME TAX – NATIONAL INSURANCE CONTRIBUTIONS – Intermediaries legislation, IR35 - whether FTT erred in finding that under the hypothetical contracts, Mr Thompson would be regarded for income tax and national insurance purposes as an employee of Sky UK Limited: see s. 49(1)(c)(i) ITEPA 2003 and Regulation 6 of the (Intermediaries) Regulations 2000- appeal dismissed
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Published 17 March 2025