George Mantides Ltd v The Commissioners for HM Revenue and Customs [2021] UKUT 0205 (TCC)
| Jurisdiction | UK Non-devolved |
| Judge | Mrs Justice Bacon,Judge Jonathan Cannan |
| Neutral Citation | [2021] UKUT 0205 (TCC) |
| Subject Matter | 11 August 2021 |
| Court | Upper Tribunal (Tax and Chancery Chamber) |
| Published date | 12 August 2021 |
UPPER TRIBUNAL
(TAX AND CHANCERY CHAMBER)
Appeal number: UT/2019/0122
BETWEEN
GEORGE MANTIDES LIMITED
Appellant
-and-
THE COMMISSIONERS FOR
HER MAJESTY’S REVENUE AND CUSTOMS
Respondents
TRIBUNAL:
MRS JUSTICE BACON
JUDGE JONATHAN CANNAN
Sitting in public at the Rolls Building, London on 15 July 2021
Michael Paulin instructed by way of direct access for the Appellant
Sadiya Choudhury instructed by the General Counsel and Solicitor to HM Revenue and
Customs for the Respondents
[2021] UKUT ****(TCC)
INCOME TAX AND NATIONAL INSURANCE CONTRIBUTIONS – IR35 – intermediaries
legislation – terms of the hypothetical contract – whether FTT entitled on the evidence to
make certain findings as to those terms
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