INCOME TAX and NATIONAL INSURNCE CONTRIBUTIONS – section 44 ITEPA 2003 – Employment Business in Health Care Sector – supply of workers to end clients – Limited Company Contractors (‘LCCs’) with personal companies – whether assessments validly raised where the charging provisions not particularised – whether the deeming provision applies to LCCs as Agency Workers by reference to the contractual arrangements in force during the relevant period – appeal dismissed
Citations:
[2022] UKFTT 217 (TC)
Links:
Jurisdiction:
England and Wales
Taxes – Other
Updated: 13 August 2022; Ref: scu.679661
