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MWL International Ltd v Revenue and Customs (NATIONAL INSURANCE CONTRIBUTIONS - definition of pool cars)    

Cases and Articles Cited

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
Beadle v HMRC	[2020] EWCA Civ 562; [2021] 1 All ER 237	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	29 Apr 2020	BAILII		15
Caerdav Ltd v HMRC	[2023] UKUT 179	United Kingdom Upper Tribunal	United Kingdom	25 Jul 2023	BAILII		9
IRC v National Federation of Self-Employed and Small Businesses Ltd	[1981] 2 WLR 22		United Kingdom	circa 1981	LexisNexis / Westlaw		1
Keen v Holland	[1984] 1 All ER 75; [1984] 1 WLR 251; (1983) 47 P & CR 639		United Kingdom	circa 1984	LexisNexis		53
King v Walden	[2001] Tax Cas 822		United Kingdom	circa 2001			2
KSM Henryk Zeman SP Z o o v HMRC	[2021] UKUT 182	United Kingdom Upper Tribunal	United Kingdom	4 Aug 2021	BAILII		15
Maritime Electric Co Ltd v General Dairies Ltd	[1937] UKPC 16; [1937] AC 610; [1937] 1 All ER 748	Privy Council	United Kingdom	8 Feb 1937	BAILII		133
Metropolitan International Schools v HMRC	[2019] EWCA Civ 156	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	14 Feb 2019	BAILII		9
National Exhibition Centre Ltd v HMRC	[2015] UKUT 23	United Kingdom Upper Tribunal	United Kingdom	20 Jan 2015	BAILII		7
Revenue and Customs Commissioners v Benchdollar Ltd	[2009] EWHC 1310; [2009] EWHC 1310 (Ch); [2010] 1 All ER 174; [2009] All ER (D) 85; 79 Tax Cas 668	High Court of England and Wales	United Kingdom - England and Wales	11 Jun 2009	BAILII		83
Society of Medical Officers of Health v Hope	[1960] AC 551; (1960) 1 All ER 317		United Kingdom	circa 1960	LexisNexis / Westlaw		36
Southend-on-Sea Corporation v Hodgson	[1961] 1 QB 416		United Kingdom	circa 1961	LexisNexis / Westlaw		1
Steria Ltd v Hutchison	[2006] EWCA Civ 1551; [2007] ICR 445	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	24 Nov 2006	BAILII		47
Tai Hing Cotton Mill Ltd v Liu Chong Hing Bank Ltd	[1985] UKPC 22; [1986] AC 80; [1985] 2 All ER 947; [1985] 3 WLR 317; [1985] 2 Lloyds Rep 313	Privy Council	United Kingdom	3 Jul 1985	BAILII		198
Time For Group Ltd v Revenue & Customs	[2012] UKFTT 214	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	21 Mar 2012	BAILII		2
Tinkler v HMRC	[2021] UKSC 39; [2022] AC 886; [2021] 3 WLR 697	United Kingdom Supreme Court	United Kingdom	30 Jul 2021	BAILII		54
Trustees of the BT Pension Scheme v HMRC	[2015] EWCA Civ 315	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	circa 2015	BAILII		1
Westminster City Council v Southern Railway and Co Ltd & Others	[1936] AC 511; [1936] 2 All ER 322		United Kingdom	circa 1936	LexisNexis / Westlaw		73
Yum Yum Ltd v Revenue & Customs	[2010] UKFTT 331	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	14 Jul 2010	BAILII		3