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Defeat for Northern Lights Solutions Limited in Upper Tier Tribunal Appeal

Northern Light Solutions Limited v The Commissioners For Her Majesty’s Revenue and Customs UT/2020/000353 The Northern Light Solutions Limited (“NLS”) judgment is somewhat concerning since few contractors can operate outside of IR35 if the judgment is taken at face value. The judges seem to have fallen into the trap of overzealously applying the work/wage bargain. […]

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