Upper Tribunal hands down judgment in case concerning the interaction of IR35 and Categorisation Regulations
The Upper Tribunal has handed down its decision in Big Bad Wolff Limited v HMRC  UKUT 0121 (TCC), concerning the interaction of IR35 and the Social Security (Categorisation of Earners) Regulations 1978 (‘Categorisation Regulations’).
A summary of the judgment can found here.
Akash Nawbatt QC represented HMRC.
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