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	United Kingdom Upper Tribunal (Tax and Chancery Chamber)
You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Christianuyi Ltd and Others v Revenue and Customs: (INCOME TAX) [2018] UKUT 10 (TCC) (19 January 2018) URL: http://www.bailii.org/uk/cases/UKUT/TCC/2018/10.html Cite as: [2018] UKUT 10 (TCC), [2018] BTC 504, [2018] STC 1863

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Christianuyi Ltd and Others v Revenue and Customs: (INCOME TAX) [2018] UKUT 10 (TCC) (19 January 2018)

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".

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