THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS v BLUECREST CAPITAL MANAGEMENT (UK) LLP [2023] UKUT 00232 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Edwin Johnson and Judge Jennifer Dean on 18 September 2023

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

Read full decision in Bluecrest Capital Management (UK) LLP FINAL (002)

PAYE and NICs – salaried members legislation – sections 863A - G ITTOIA 2005 – whether the members of the Respondent met Conditions A and B – appeal and cross-appeal dismissed

Updates to this page

Published 18 September 2023