United Kingdom First-tier Tribunal (Tax) 12 April 2018, TC 06444 (MDCM Ltd v Commissioners for Her Majesty's Revenue and Customs)
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United Kingdom · · · 12-04-2018
[2018] UKFTT 0201 (TC) TC06444 Appeal number: TC/2017/01591 INCOME TAX - intermediaries legislation – IR35 – personal services company – hypothetical contract - whether contract of employment - no – appeal allowed FIRST-TIER TRIBUNAL TAX CHAMBER MDCM Ltd Appellant - and - THE COMMISSIONERS FOR HER MAJESTY’S Respondents REVENUE & CUSTOMS TRIBUNAL: JUDGE IAN HYDE MOHAMMED FAROOQ Sitting in public
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