|
Exchequer Solutions Ltd v Commissioners for His Majesty's Revenue and Customs (PAYE & NIC - travel and subsistence expenses paid by umbrella Co servicing construction industry clients - whether mutuality of obligation to constitute overarching contract of employment or whether arrangement amounted to series of individual assignments in which case travel expenses not allowable as ordinary commuting expenses)
|
|
United Kingdom Upper Tribunal
|
United Kingdom
|
24 Jan 2024
|
BAILII
|
|
|
|
Laing O'Rourke Services Ltd v Revenue And Customs (National insurance contributions - earnings - car allowances)
|
[2023] UKUT 155
|
United Kingdom Upper Tribunal
|
United Kingdom
|
29 Jun 2023
|
BAILII
|
|
|
|
NWM Solutions Ltd v Revenue And Customs (INCOME TAX - PAYE - National Insurance Contributions - subsistence expenses)
|
[2023] UKFTT 448
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
11 May 2023
|
BAILII
|
|
|
|
NWM Solutions Ltd v Revenue and Customs (INCOME TAX - PAYE - National Insurance Contributions - subsistence expenses - earnings - reimbursement of expense)
|
[2023] UKFTT 364
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
4 Apr 2023
|
BAILII
|
|
|
|
ANDREW LILLICRAP v Revenue & Customs (PROCEDURE : publication of interlocutory decision)
|
[2023] UKFTT 72
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
19 Jan 2023
|
BAILII
|
|
|
|
MAINPAY Ltd v Revenue & Customs (INCOME TAX - Temporary workers - deductibility of subsistence expenses)
|
[2023] UKFTT 16
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
21 Dec 2022
|
BAILII
|
|
|
|
EXCHEQUER SOLUTIONS Ltd v Revenue & Customs (PAYE & NIC - travel and subsistence expenses - whether ordinary commuting or travel to temporary workplace)
|
[2022] UKFTT 181
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
13 Jun 2022
|
BAILII
|
|
3
|
|
Gamatronic (UK) Ltd v Hamilton
|
[2016] EWHC 2225 (QB)
|
High Court of England and Wales
|
United Kingdom - England and Wales
|
13 Sep 2016
|
BAILII
|
|
2
|
