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) >> Revenue And Customs v Smith & Williamson Corporate Services Ltd [2015] UKUT 666 (TCC) (11 December 2015)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2015/666.html
Cite as: [2015] UKUT 666 (TCC), [2016] STC 1393, [2015] BTC 539

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Revenue And Customs v Smith & Williamson Corporate Services Ltd [2015] UKUT 666 (TCC) (11 December 2015)

INCOME TAX and NICs – whether monies paid by first respondent to second respondent (and others) in respect of the benefit of client connections was income “from” employment and thus liable to income tax and NICs – yes – appeal allowed

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