[2025] UKUT 00124 (TCC) GEORGE MANTIDES LIMITED v THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS

Upper Tribunal Tax and Chancery decision of Judge T Scott and Judge Cannan on 07 April 2025

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INCOME TAX AND NATIONAL INSURANCE CONTRIBUTIONS � IR35 � intermediaries legislation � FTT not entitled to make certain findings as to the terms of the hypothetical contract � material error of law � decision of FTT set aside and remade

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Published 7 April 2025