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Kickabout Productions Ltd v HMRC   flag  7

[2022] EWCA Civ 502
England and Wales Court of Appeal - Civil Division
United Kingdom - England and Wales
26th April, 2022

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
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 flag 3
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 flag
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 flag
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 flag
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 flag
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 flag
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 flag

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Devonald v Rosser & Sons [1906] UKLawRpKQB 101; [1906] 2 KB 728 United Kingdom 10 Jul 1906 CommonLII flag 44
2 QB 497 2 QB 497 United Kingdom circa 1906 LexisNexis / Westlaw flag 18
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 flag 14
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 flag 13
Christa Ackroyd Media Ltd v HMRC [2019] UKUT 326 United Kingdom Upper Tribunal United Kingdom 25 Oct 2019 BAILII flag 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 flag 8
Revenue and Customs v Kickabout Productions Ltd [2020] UKUT 216 United Kingdom Upper Tribunal United Kingdom 28 Jul 2020 BAILII flag 6
Revenue and Customs v Atholl House Productions Ltd [2021] UKUT 37 United Kingdom Upper Tribunal United Kingdom 18 Feb 2021 BAILII flag 5
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 flag 4
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 flag 3
Dragonfly Consultancy Ltd v Revenue & Customs Commissioners [2008] EWHC 2113 High Court of England and Wales United Kingdom - England and Wales circa 2008 BAILII flag 1
Clark v Oxfordshire Health Authority [1999] IRLR 125 United Kingdom circa 1999 flag 1
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 flag
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 flag
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 flag
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 flag
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 flag
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 flag

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