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
Read full decision in
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