THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS v BASIC BROADCASTING LIMITED [2024] UKUT 00165 (TCC)
Upper Tribunal Tax and Chancery decision of MR JUSTICE MEADE and JUDGE THOMAS SCOTT on 07 June 2024
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INCOME TAX AND NATIONAL INSURANCE – intermediaries legislation – IR35 – personal service company – third stage of the RMC criteria in determining existence of employment – meaning and relevance to employment status of being in business on own account – Court of Appeal decision in Atholl House
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Published 10 June 2024