NIC and tax and NICs appeal by the taxpayer, Usetech, against a decision determining a question of principle concerning the liability to tax and NICs of Usetech and its principal shareholder and director. Usetech was a ‘one man company’ whose business consisted of making the services of Mr Hood available to third party users.’
Judges:
Park J
Citations:
[2004] EWHC 2248 (Ch), 76 TC 811, [2004] STI 2220, [2005] BTC 48, [2004] STC 1671
Links:
Jurisdiction:
England and Wales
Income Tax
Updated: 07 April 2022; Ref: scu.655554