|
Decision Number: |
TC 05045 |
|
Appellant:
|
Christianuyi Limited, Fanning Social Care Limited, Haddassah Limited, Dr Jacek Trzaski Limited, Jonny Tooze Physiotherapy Services Limited |
|
Respondent:
|
The Commissioners For Her Majesty's Revenue & Customs |
Chairmen / Special
Commissioners: |
Guy BRANNAN
|
|
Date Of Decision:
|
21/04/2016 |
|
Main Category:
|
INCOME TAX/CORPORATION TAX |
|
Main Subcategory:
|
Employment income |
|
Notes:
|
INCOME TAX – whether appellants were managed service companies – s. 61 B(2) Income Tax (Earnings and Pensions) Act 2003 ("ITEPA")- whether a managed service company provider was "involved" with the appellants – whether the provider "benefits financially" from the provision of services by the individual – the meaning of "influences or controls" – appeals dismissed
|
|
Decision(s) to Download:
|
TC05045.pdf 
|
