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Notes:
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INCOME TAX and NATIONAL INSURNCE CONTRIBUTIONS – section 44 ITEPA 2003 –Employment Business in Health Care Sector – supply of workers to end clients – Limited Company Contractors (‘LCCs’) with personal companies – whether assessments validly raised where the charging provisions not particularised – whether the deeming provision applies to LCCs as Agency Workers by reference to the contractual arrangements in force during the relevant period – appeal dismissed |
