‘One is tempted to say “taxpayers lose hopeless cases” and leave it at that,’ writes David Whiscombe (BKL) in his review of the decision in Christianuyi.
In writing about the recent decision in Christianuyi Ltd and others v HMRC [2018] UKUT 10 (TCC) one is tempted to say ‘taxpayers lose hopeless case’ and leave it at that. The decision warrants a rather closer examination than that however. It is the first case to address the managed service company (MSC) legislation at ITEPA 2003 Part 2 Chapter 9. The careful analysis that the Upper Tribunal (UT) gives of the legislation and of the reasoning of the First-tier Tribunal (FTT) (which it upholds in almost every respect) is well worth reading.
The basic rule is that where a ‘worker’ (as defined) provides his services through a ‘managed service company’ (as defined) any payment or benefit received by...
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‘One is tempted to say “taxpayers lose hopeless cases” and leave it at that,’ writes David Whiscombe (BKL) in his review of the decision in Christianuyi.
In writing about the recent decision in Christianuyi Ltd and others v HMRC [2018] UKUT 10 (TCC) one is tempted to say ‘taxpayers lose hopeless case’ and leave it at that. The decision warrants a rather closer examination than that however. It is the first case to address the managed service company (MSC) legislation at ITEPA 2003 Part 2 Chapter 9. The careful analysis that the Upper Tribunal (UT) gives of the legislation and of the reasoning of the First-tier Tribunal (FTT) (which it upholds in almost every respect) is well worth reading.
The basic rule is that where a ‘worker’ (as defined) provides his services through a ‘managed service company’ (as defined) any payment or benefit received by...
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