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United Kingdom Upper Tribunal (Tax and Chancery Chamber)
You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Mainpay Ltd v Revenue And Customs (INCOME TAX - umbrella company engaging temporary workers) [2024] UKUT 233 (TCC) (16 August 2024)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2024/233.html
Cite as: [2024] UKUT 233 (TCC)
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Mainpay Ltd v Revenue And Customs [2024] UKUT 233 (TCC) (16 August 2024)
INCOME TAX - umbrella company engaging temporary workers - reimbursement to workers of subsistence expenses by reference to scale rates - whether reimbursement payments deductible - whether each workplace attended by worker was a permanent workplace - whether contract was an overarching contract of employment or, if not, a single employment - whether payments using scale rates were deductible without an HMRC dispensation - establishing whether loss of tax brought about carelessly so that extended time limit for making an assessment applied
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