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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) >> Christa Ackroyd Media Ltd v Revenue and Customs [2019] UKUT 326 (TCC) (25 October 2019) URL: http://www.bailii.org/uk/cases/UKUT/TCC/2019/326.html Cite as: [2019] BTC 526, [2019] UKUT 326 (TCC), [2019] STI 1762, [2019] STC 2222

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Christa Ackroyd Media Ltd v Revenue and Customs: [2019] UKUT 326 (TCC) (25 October 2019)

INCOME TAX AND NATIONAL INSURANCE – intermediaries legislation - IR35 - personal service company - whether sufficient control existed to mean that contract of employment would arise if services supplied direct to client - yes - appeal dismissed.