Commissioners for His Majesty's Revenue & Customs v Payroll & Pension Services (PPS Umbrella Company) Ltd
Commissioners for His Majesty's Revenue & Customs v Payroll & Pension Services (PPS Umbrella Company) Ltd [2024] EWHC 1861 (Ch) (19 July 2024)
HMRC’s winding-up petition over alleged unpaid employer NIC was dismissed after the court found a bona fide dispute about employment status and refused HMRC’s alternative case.
- Winding-up petition
- Employment status
- National insurance contributions
- Fraud
- Appointment/discharge of provisional liquidators
- Winding-up-petition