THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS v BLUECREST CAPITAL MANAGEMENT (UK) LLP [2023] UKUT 00232 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Edwin Johnson and Judge Jennifer Dean on 18 September 2023

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PAYE and NICs – salaried members legislation – sections 863A - G ITTOIA 2005 – whether the members of the Respondent met Conditions A and B – appeal and cross-appeal dismissed

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Published 18 September 2023