United Kingdom Upper Tribunal (Tax and Chancery Chamber)

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You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> HMRC v Talentcore - Team Spirit [2011] UKUT 423 (TCC) (14 October 2011)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2011/423.html
Cite as: [2011] UKUT 423 (TCC), [2011] STC 2377, [2011] BTC 1869

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HMRC v Talentcore – Team Spirit [2011] UKUT 423 (TCC) (14 October 2011)

Agency workers – income tax and NICs – whether obligation to provide personal services – right of substitution- whether difference between ICTA 1988 and ITEPA 2003

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