Tax

Exchequer Solutions Ltd v Commissioners for His Majesty's Revenue and Customs (PAYE & NIC - travel and subsistence expenses paid by umbrella company servicing construction industry clients - whether mutuality of obligation to constitute overarching contract of employment or whether arrangement amounted to series of individual assignments in which case travel expenses not allowable as ordinary commuting expenses)

[2024] UKUT TCC 25Upper Tribunal (Tax & Chancery)2024

“PAYE & NIC - travel and subsistence expenses paid by umbrella company servicing construction industry clients– whether mutuality of obligation to constitute overarching contract of employment or whet…”

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