INCOME TAX AND NATIONAL INSURANCE – intermediaries legislation – IR35 – personal service company – whether sufficient control existed to mean that contract of employment would arise if services supplied direct to client – yes – appeal dismissed.
Citations:
[2019] UKUT 326 (TCC)
Links:
Jurisdiction:
England and Wales
Taxes – Other, Income Tax
Updated: 07 September 2022; Ref: scu.643792