INCOME TAX AND NATIONAL INSURANCE – intermediaries legislation – IR35 – sections 48-61 ITEPA 2003 – personal service company – if the services were provided by the worker directly to the client, would there be a contract of employment – appeal dismissed in principle
[2020] UKFTT 109 (TC)
Bailii
England and Wales
Updated: 01 September 2021; Ref: scu.649188