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Kickabout Productions Ltd v HMRC     7

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Revenue And Customs v RALC Consulting Ltd (INCOME TAX - NATIONAL INSURANCE CONTRIBUTIONS - intermediaries legislation)	[2024] UKUT 99	United Kingdom Upper Tribunal	United Kingdom	12 Apr 2024	BAILII
McCann Media Ltd v Commissioners for His Majesty's Revenue and Customs (Income Tax, PAYE, National Insurance Constributions, whether sec 49(1)(c)(i) ITEPA and Regulation 6(1)(c) Social Security Contributions (Intermediaries) Regulations 2000 (SI 2000/727) apply)	[2024] UKUT 94	United Kingdom Upper Tribunal	United Kingdom	5 Apr 2024	BAILII
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
PD & MJ Ltd v Revenue And Customs (INCOME TAX AND NATIONAL INSURANCE - intermediaries legislation - personal service Co)	[2024] UKFTT 38	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	11 Dec 2023	BAILII
Atholl House Productions Ltd v Revenue And Customs (INCOME TAX AND NATIONAL INSURANCE - intermediaries legislation - personal service Co)	[2024] UKFTT 37	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	29 Nov 2023	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
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

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
HMRC v Atholl House Productions Ltd	[2022] EWCA Civ 501	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	26 Apr 2022	BAILII		14
Uber BV v Aslam	[2021] UKSC 5; [2021] 4 All ER 209; [2021] ICR 657; [2021] WLR 108	United Kingdom Supreme Court	United Kingdom	19 Feb 2021	BAILII		71
Revenue and Customs v Atholl House Productions Ltd	[2021] UKUT 37	United Kingdom Upper Tribunal	United Kingdom	18 Feb 2021	BAILII		5
Revenue and Customs v Kickabout Productions Ltd	[2020] UKUT 216	United Kingdom Upper Tribunal	United Kingdom	28 Jul 2020	BAILII		6
Christa Ackroyd Media Ltd v HMRC	[2019] UKUT 326	United Kingdom Upper Tribunal	United Kingdom	25 Oct 2019	BAILII		10
HMRC v Newey (t/a Ocean Finance)	[2018] EWCA Civ 791	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	17 Apr 2018	BAILII		8
Marks and Spencer plc v BNP Paribas Securities Services Trust Co (Jersey) Ltd	[2015] UKSC 72; [2016] QB 742; [2016] AC 742; [2015] 3 WLR 1843; [2015] PLSCS 341; [2016] EGLR 8	United Kingdom Supreme Court	United Kingdom	2 Dec 2015	BAILII		474
Weight Watchers (UK) Ltd v Revenue & Customs Commissioners	[2011] UKUT 433; [2011] All ER (D) 229	United Kingdom Upper Tribunal	United Kingdom	14 Oct 2011	BAILII		13
Dragonfly Consultancy Ltd v Revenue & Customs Commissioners	[2008] EWHC 2113	High Court of England and Wales	United Kingdom - England and Wales	circa 2008	BAILII		1
Shogun Finance Ltd v Hudson	[2003] UKHL 62; [2004] 1 AC 919; [2004] 1 All ER 797; [2004] 1 WLR 251; [2004] 1 All ER (Comm) 332; [2003] All ER (D) 258; [2004] RTR 12; [2004] ELR 11; [2004] 1 Lloyds Rep 532; [2004] PIQR P20	House of Lords	United Kingdom	circa 2003	BAILII		61
Clark v Oxfordshire Health Authority	[1999] IRLR 125		United Kingdom	circa 1999			1
Hall v Lorimer	[1993] EWCA Civ 25; [1994] 1 All ER 250; [1994] 1 WLR 209; [1994] IRLR 171; [1994] ICR 218; [1993] STI 1382; 66 Tax Cas 349	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	5 Nov 1993	BAILII		110
Hall (Inspector of Taxes) v Lorimer	[1992] 1 WLR 939		United Kingdom	circa 1992	LexisNexis / Westlaw		153
Massey v Crown Life Insurance Co	[1977] EWCA Civ 12; [1978] 2 All ER 576; [1978] IRLR 31; [1978] 1 WLR 676; [1978] ICR 590	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	4 Nov 1977	BAILII		259
Market Investigations Ltd v Minister of Social Security	[1969] 2 QB 173; [1968] 3 All ER 732; [1969] 2 WLR 1		United Kingdom	circa 1969	LexisNexis / Westlaw		4
Ready Mixed Concrete (South East) Ltd v Minister of Pensions and National Insurance	[1967] EWHC QB 3; [1968] 2 QB 497; [1968] 1 All ER 433; [1968] 2 WLR 775	High Court of England and Wales	United Kingdom - England and Wales	8 Dec 1967	BAILII		397
Devonald v Rosser & Sons	[1906] UKLawRpKQB 101; [1906] 2 KB 728		United Kingdom	10 Jul 1906	CommonLII		44
2 QB 497	2 QB 497		United Kingdom	circa 2016	LexisNexis / Westlaw		18