INCOME TAX – whether earnings of a diver within s15 ITTOIA 2005 can be regarded as earnings of a partnership – no – whether the diver was self-employed – no – appeal dismissed
Citations:
[2019] UKFTT 390 (TC)
Links:
Jurisdiction:
England and Wales
Income Tax
Updated: 11 July 2022; Ref: scu.639117
