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Datagate Services Ltd v HM Revenue & Customs - employee or self-employed? - SPCIT 20.12.07

This was an IR35 tax case (IR35 being the anti-tax avoidance rule which since 6th April 2001 ensures that for tax puposes individuals providing their services to an "employer" via a wholly owned company can be treated as employees). HMRC concluded that the IR35 rules applied and that Datagate was liable for some £29K tax and £17K NICs. On appeal by Datagate, a Special Commissioner disagreed. The appeal was allowed.

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