Managed Service Company (MSC) ruling rings alarm bells
Despite having been introduced in 2007 case law on the MSC legislation (Chapter 9 Part 2 Income Tax [Earnings and Pensions] Act 2003) is relatively scarce. However, a recently published ruling, in Christianuyi Ltd & Ors v Revenue & Customs, from the First-tier Tax Tribunal should certainly ring alarm bells with any agency or umbrella […]
