|
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
|
|
|
|
MYPAY LTD v Revenue & Customs (PROCEDURE : application to amend grounds of appeal - whether real prospect of success prejudice to the parties - application refused)
|
[2023] UKFTT 890
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
23 Oct 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
|
|
|
|
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
|
|
|
|
George Mantides Ltd v Revenue and Customs
|
[2021] UKUT 205
|
United Kingdom Upper Tribunal
|
United Kingdom
|
11 Aug 2021
|
BAILII
|
|
|
|
Allen Transport Ltd; Daniel Allen (Transport)
|
[2019] UKUT 74
|
United Kingdom Upper Tribunal
|
United Kingdom
|
4 Mar 2019
|
BAILII
|
|
|
|
Thoene v HMRC
|
[2016] UKFTT 454
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
24 Jun 2016
|
BAILII
|
|
1
|
|
Reed Employment Plc v HM Revenue and Customs
|
[2015] EWCA Civ 805
|
England and Wales Court of Appeal - Civil Division
|
United Kingdom - England and Wales
|
28 Jul 2015
|
BAILII
|
|
|
