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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

11th May, 2023

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
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		135
Quah Su-Ling v Goldman Sachs International	[2015] EWHC 759	High Court of England and Wales	United Kingdom - England and Wales	circa 2015	BAILII		30
First Class Communications v HMRC	[2014] UKUT 244	United Kingdom Upper Tribunal	United Kingdom	28 May 2014	BAILII		6
Reed Employment plc v HMRC	[2014] UKUT 160	United Kingdom Upper Tribunal	United Kingdom	9 Apr 2014	BAILII		9
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		8
Baby X, Re	[2010] EWHC 28	High Court of England and Wales	United Kingdom - England and Wales	circa 2010	BAILII
HMRC v Tower MCashback LLP 1	[2008] EWHC 2387	High Court of England and Wales	United Kingdom - England and Wales	circa 2008	BAILII		4
Crewe Services and Investment Corporation v Silk	(2000) 79 P & CR 500		United Kingdom	circa 2000			5
Owen v Pook	[1970] AC 244; (1969) 2 All ER 1; 45 Tax Cas 571		United Kingdom	circa 1970	LexisNexis / Westlaw		41

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