THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS v S & L Barnes Limited [2024] UKUT 00262 (TCC)
Upper Tribunal Tax & Chancery decision of JUDGE THOMAS SCOTT and JUDGE MARK BALDWIN on 28 August 2024
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INCOME TAX AND NATIONAL INSURANCE – intermediaries legislation – IR35 – personal service company – finding by the FTT that a contractual right of first call would be varied in the hypothetical contract – application of and approach to the third stage of the RMC test of employment – appeal allowed