Red White and Green Limited v The Commissioners for HM Revenue and Customs [2023] UKUT 00083 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Mellor and Judge Jonathan Cannan on 29 March 2023

From:
HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
Published
29 March 2023
Category:
Tax
Release date:
29 March 2023

Read full decision in Red White and Green v HMRC

INCOME TAX AND NATIONAL INSURANCE – intermediaries legislation – IR35 – sections 48-61 ITEPA 2003 – personal service company – contract of service or contract for services – appeal dismissed

Updates to this page

Published 29 March 2023