National Insurance – earnings of worker supplied by service company – provision of services through intermediary – Company contracting to provide computer services – whether, if arrangements had taken the form of a contract between the worker and the client, the worker would have been employed by the client under a contract of service – No – Appeal allowed- Social Security Contribution (Intermediaries) regulations 2000, SI 2000/727, reg 6 (1) (c).
[2011] UKFTT 313 (TC)
Bailii
England and Wales
Taxes – Other
Updated: 10 January 2022; Ref: scu.443036