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EXCHEQUER SOLUTIONS Ltd v Revenue & Customs (PAYE & NIC - travel and subsistence expenses - whether ordinary commuting or travel to temporary workplace)   flag  3

[2022] UKFTT 181
First-tier Tribunal (Health Education and Social Care Chamber)
United Kingdom
13th June, 2022

Cases Referring to this Case

Case Name Citation(s) Court †  Jurisdiction Date Full Text Citation Index
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
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
Caerdav Ltd v HMRC [2023] UKUT 179 United Kingdom Upper Tribunal United Kingdom 25 Jul 2023 BAILII flag 9

Cases and Articles Cited

Case Name Citation(s) Court †  Jurisdiction Date Full Text Citation Index
Donaldson v HMRC [2016] EWCA Civ 761; [2016] 1 WLR 4521 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 18 Jul 2016 BAILII flag 152
Reed Employment Ltd v Revenue and Customs Commissioners [2014] EWCA Civ 32 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 23 Jan 2014 BAILII flag 2
Quashie v Stringfellow Restaurants Ltd [2012] EWCA Civ 1735; [2013] IRLR 99 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 21 Dec 2012 BAILII flag 50
Cheshire Employer and Skills Development Ltd v Revenue and Customs Commissioners [2012] EWCA Civ 1429 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 6 Nov 2012 BAILII flag 8
Clark v Oxfordshire Health Authority [1997] EWCA Civ 3035; [1998] IRLR 125; (1998) 41 BMLR 18 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 18 Dec 1997 BAILII flag 100
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
LOCKHEED MARTIN UK Ltd v Revenue & Customs (VAT - zero rating - modification or conversion of aircraft) [2021] UKFTT 448 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 7 Dec 2021 BAILII flag 1
Trowbridge Office Cleaning Services Ltd v HMRC [2017] UKFTT 501 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 28 Apr 2017 BAILII flag 2
Kimathi v Foreign and Commonwealth Office [2018] EWHC 2066 High Court of England and Wales United Kingdom - England and Wales circa 2018 BAILII flag 9
Quah Su-Ling v Goldman Sachs International [2015] EWHC 759 High Court of England and Wales United Kingdom - England and Wales circa 2015 BAILII flag 30
Pipe v HMRC [2008] EWHC 646 High Court of England and Wales United Kingdom - England and Wales circa 2008 BAILII flag 1
HMRC v Tower MCashback LLP 1 [2008] EWHC 2387 High Court of England and Wales United Kingdom - England and Wales circa 2008 BAILII flag 4
Usetech Ltd v Young [2004] EWHC 2248 High Court of England and Wales United Kingdom - England and Wales circa 2004 BAILII flag 1
Carmichael v National Power plc [1999] UKHL 47; [1999] 4 All ER 897; [1999] 1 WLR 2042; [2000] IRLR 43; [1999] ICR 1226 House of Lords United Kingdom 18 Nov 1999 BAILII flag 342
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 flag 71
BPP Holdings Ltd v The Commissioners for Her Majesty s Revenue and Customs [2017] UKSC 55; [2017] 1 WLR 2945 United Kingdom Supreme Court United Kingdom 26 Jul 2017 BAILII flag 135
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
Caerdav Ltd v HMRC [2023] UKUT 179 United Kingdom Upper Tribunal United Kingdom 25 Jul 2023 BAILII flag 9
Denley v HMRC [2017] UKUT 340 United Kingdom Upper Tribunal United Kingdom 25 Aug 2017 BAILII flag 24
First Class Communications v HMRC [2014] UKUT 244 United Kingdom Upper Tribunal United Kingdom 28 May 2014 BAILII flag 6
Nethermere (St Neots) Ltd v Gardiner [1984] ICR 612; [1984] IRLR 240 United Kingdom circa 1984 flag 1
Owen v Pook [1970] AC 244; (1969) 2 All ER 1; 45 Tax Cas 571 United Kingdom circa 1970 LexisNexis / Westlaw flag 41
Taylor v Provan [1975] AC 194; 49 Tax Cas 579 United Kingdom circa 1975 LexisNexis / Westlaw flag 44

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