Although the legislation on managed service companies (MSCs) at ITEPA 2003 Part 2 Chapter 9 has been in force since 2007, the first case did not come before the First-tier Tribunal until 2016. In Christianuyi Ltd and others v HMRC, the Upper Tribunal (UT) set out to determine whether Costelloe Business Services Ltd was an ‘MSC provider’; and, if so, whether it was ‘involved’ with the companies that used its services, examining in detail three of the sub-headings under ITEPA 2003 s 61B(2). HMRC’s victory is not at all surprising, but the observations of the UT warrant close examination by anyone involved in advising in this area.
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