Serpol Ltd v Revenue and Customs: FTTTx 14 Mar 2011

Appeal against determinations made under Regulation 80 of the Income Tax (Pay As You Earn) Regulations 2003 and a decision under Section 8 of the Social Security Contributions (Transfer of Functions etc) Act 1999 on basis that the taxpayers came within the agency legislation – appeal allowed in part as a result of exclusions

Citations:

[2011] UKFTT 174 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 11 February 2022; Ref: scu.442948