Big Bad Wolff Ltd v Revenue and Customs: UTTC 9 Apr 2019

NATIONAL INSURANCE CONTRIBUTIONS – personal service company – self-employed actor – whether Regulation 6(1)(c) of the Social Security Contributions (Intermediaries) Regulations 2000 is satisfied by virtue of the Social Security (Categorisation of Earners) Regulations 1978- yes – appeal dismissed

Citations:

[2019] UKUT 121 (TCC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes – Other

Updated: 17 July 2022; Ref: scu.639512