The Commissioners for HM Revenue and Customs v (1) Smith and Williamson Corporate Services Limited (2) Patrick Smiley: [2015] UKUT 0666 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Warren on 11 December 2015.
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INCOME TAX and NICs 鈥� whether monies paid by first respondent to second respondent (and others) in respect of the benefit of client connections was income 鈥渇rom鈥� employment and thus liable to income tax and NICs 鈥� yes 鈥� appeal allowed.
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Published 1 December 2016