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United Kingdom Special Commissioners of Income Tax Decisions
You are here: BAILII >> Databases >> United Kingdom Special Commissioners of Income Tax Decisions >> Tibury Consulting Ltd v HM Inspector of Taxes [2003] UKSC SPC00390 (03 November 2003)
URL: http://www.bailii.org/uk/cases/UKSPC/2003/SPC00390.html
Cite as: [2003] UKSC SPC00390, [2003] UKSC SPC390
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Decision Summary Information |
|
| Decision Number: | SPC/00390 |
| Appellant: | Tibury Consulting Ltd |
| Respondent: | Margarat Gittins (HM Inspector of Taxes) |
| Chairmen / Special Commissioners: |
His Honour Stephen
OLIVER
QC
|
| Date of Decision: | 03.11.2003 |
| Main Category: | INCOME TAX/CORPORATION TAX |
| Main Subcategory: | Personal service companies (IR 35) |
| Notes: | |
| National Insurance - Earnings of workers supplied by service companies etc - Provision of services through intermediary - Company contracting to provide services of worker to independent information technology entity - Entity under contract to provide information technology services to UK motor manufacturer - Whether, if arrangements had taken the form of a contract between worker and motor manufacturer, worker would have been regarded as gainfully employed by the motor manufacturer - No - Appeal allowed - Social Security Contribution (Intermediaries) Regulations 2000, SI 2000/727, reg 6(1)(c) |
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| Decision to Download: | No copy available |