FTTTx NATIONAL INSURANCE CONTRIBUTIONS – INCOME TAX (PAYE) – worker supplied through intermediaries – ‘IR 35’ – whether worker would be employee if there were a contract between the worker and the client – no -Regulation 6, Social Security Contributions (Intermediaries) Regulations 2000 – s 48 Income Tax (Earnings and Pensions) Act 2003 – appeal allowed.
Citations:
[2011] UKFTT 454 (TC)
Links:
Statutes:
Income Tax (Earnings and Pensions) Act 2003 48, Social Security Contributions (Intermediaries) Regulations 2000 6
Taxes – Other, Income Tax
Updated: 17 September 2022; Ref: scu.443183
