INCOME TAX – whether appellants were managed service companies – s. 61 B(2) Income Tax (Earnings and Pensions) Act 2003 (‘ITEPA’)- whether a managed service company provider was ‘involved’ with the appellants – whether the provider ‘benefits financially’ from the provision of services by the individual – the meaning of ‘influences or controls’ – appeals dismissed
[2016] UKFTT 272 TC
Bailii
Income Tax (Earnings and Pensions) Act 2003
England and Wales
Income Tax
Updated: 16 January 2022; Ref: scu.564341