Spotlight on managed service companies
Posted by mostafa on 2 August, 2016
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This item was filled under Tax
HMRC has published spotlight 32 after its success before the First-tier Tax Tribunal in Christianuyi Ltd and others (TC5045).
In that case HMRC argued that the managed service companies (MSC) legislation (ITEPA 2003, s 61A to s 61J) applied to arrangements established and run by a …