UTTC INCOME TAX – whether appellants were ‘managed service companies’ – s.61B(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 – the meaning of ‘influences or controls’.
Citations:
[2018] UKUT 10 (TCC)
Links:
Jurisdiction:
England and Wales
Income Tax
Updated: 04 April 2022; Ref: scu.604782