THE COMMISSIONERS FOR HIS MAJESTY'S REVENUE AND CUSTOMS v BASIC BROADCASTING LIMITED [2024] UKUT 165 (TCC) [2024] UKUT 165 (TCC) (7 June 2024)
INCOME TAX AND NATIONAL INSURANCE - intermediaries legislation - IR35 - personal service company - third stage of the RMC criteria in determining existence of employment - meaning and relevance to employment status of being in business on own account - Court of Appeal decision in Atholl House
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