Christianuyi Ltd and Others v The Commissioners for HM Revenue and Customs: [2018] UKUT 0010 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Marcus Smith and Judge Herrington on 19 January 2018.

From:
HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
Published
19 January 2018
Category:
Tax
Release date:
19 January 2018

Read the full decision in .

INCOME TAX – whether appellants were “managed service companies” – s.61B(2) Income Tax (Earnings and Pensions) Act 2003 (“ITEPA”) – whether a managed service company provider was “involved” with the appellants – whether the provider “benefits financially” from the provision of services – the meaning of “influences or controls”.

Updates to this page

Published 19 January 2018

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