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Cheshire Employer and Skills Development Ltd v Revenue and Customs Commissioners     8

Cases Referring to this Case

Case Name	Citation(s)	Court †	Jurisdiction	Date	Full Text		Citation Index
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
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

Cases and Articles Cited

Case Name	Citation(s)	Court †	Jurisdiction	Date	Full Text		Citation Index
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
Owen v Pook	[1970] AC 244; (1969) 2 All ER 1; 45 Tax Cas 571		United Kingdom	circa 1970	LexisNexis / Westlaw		41
Hochstrasser v Mayes	[1960] AC 376; (1959) 3 All ER 817; 38 Tax Cas 673		United Kingdom	circa 1960	LexisNexis / Westlaw		97