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Hall v Lorimer   flag  110

[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
5th November, 1993

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
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
National Housing Trust v Marksman Ltd and Robert Epstein [2022] JMSC 180 Supreme Court of Jamaica Jamaica 23 Sep 2022 CommonLII flag
ALAN PARRY PRODUCTIONS Ltd v Revenue & Customs (INCOME TAX, PAYE and NICs - Appellant engaged to provide services to BSkyB through the agency) [2022] UKFTT 194 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 16 Jun 2022 BAILII flag 4
Kickabout Productions Ltd v HMRC [2022] EWCA Civ 502 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 26 Apr 2022 BAILII flag 7
MCCANN MEDIA Ltd v Revenue & Customs (INCOME TAX, PAYE and NICs - Appellant engaged to provide services to Sky - provision of football punditry and co-commentary services) [2022] UKFTT 104 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 10 Mar 2022 BAILII flag
6797u16a 679du16a 5e74u16a 5c0du16a 6797u16a 962eu16a 6c42u16a [2021] HKDC 661 Hong Kong District Court Hong Kong 7 Jun 2021 HKLII flag 2
Phillips v Revenue & Customs (NCOME TAX and NICs - decision that Appellant self-employed during period of engagement) [2021] UKFTT 91 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 31 Mar 2021 BAILII flag
Lancashire v Revenue & Customs (INCOME TAX - whether the appellants are taxable on sums received under offshore partnership and trust) [2020] UKFTT 407 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 13 Oct 2020 BAILII flag 2
Varnish v British Cycling Federation (t/a British Cycling) (EMPLOYEE, WORKER OR SELF EMPLOYED) [2020] UKEAT 0022_20_2005 Employment Appeals Tribunal United Kingdom 20 May 2020 BAILII flag
Wilson v Revenue & Customs (Member of an LLP - NICs liability) [2020] UKFTT 230 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 20 May 2020 BAILII flag
Red, White and Green Ltd v HMRC [2020] UKFTT 109 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 21 Feb 2020 BAILII flag 1
Norhtern Lights Solutions Ltd v Revenue & Customs (Income tax - intermediaries legislation) [2020] UKFTT 100 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 18 Feb 2020 BAILII flag
Caren v Irish Hockey Co Ltd by Gu (Discrimination - Race Unfair Dismissal Other) [2019] NIIT 17410_18IT Industrial Tribunals Northern Ireland United Kingdom - Northern Ireland 23 Dec 2019 BAILII flag
Mann v Revenue & Customs (INCOME TAX - late filing penalties) [2019] UKFTT 703 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 29 Oct 2019 BAILII flag 1
Paya v HMRC [2019] UKFTT 583 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 17 Sep 2019 BAILII flag 4
Macklin v Northern Ireland Guardian Ad Litem Agency (Other) [2019] NIIT 01121_19IT Industrial Tribunals Northern Ireland United Kingdom - Northern Ireland 15 Aug 2019 BAILII flag
Kickabout Productions Ltd v HMRC [2019] UKFTT 415 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 25 Jun 2019 BAILII flag
George Mantides Ltd v Revenue & Customs (INCOME TAX/CORPORATION TAX : Personal service companies (IR 35)) [2019] UKFTT 387 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 13 Jun 2019 BAILII flag
Atholl House Productions Ltd v Revenue & Customs (PROCEDURE : Other) [2019] UKFTT 242 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 11 Apr 2019 BAILII flag 2
McCabe Quinn v Northern Ireland Opera Northern Ireland Opera (Breach of Contract Other) [2018] NIIT 05982_18IT Industrial Tribunals Northern Ireland United Kingdom - Northern Ireland 21 Dec 2018 BAILII flag
Exmoor Ales Ltd v Herriot (CONTRACT OF EMPLOYMENT : Whether established) [2018] UKEAT 0075_18_1911 Employment Appeals Tribunal United Kingdom 19 Nov 2018 BAILII flag
Professional Game Match Officials Ltd v Revenue & Customs (PAYE and NIC) [2018] UKFTT 528 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 30 Aug 2018 BAILII flag 1
Professional Game Match Officials Ltd v Revenue & Customs [2018] UKFTT B1 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 30 Aug 2018 BAILII flag
Chadwick v Lypiatt Studio Ltd [2018] EWHC 1986 (Ch) High Court of England and Wales United Kingdom - England and Wales 31 Jul 2018 BAILII flag 1
Sprint Electric Ltd v Buyer's Dream Ltd [2018] EWHC 1924 (Ch) High Court of England and Wales United Kingdom - England and Wales 30 Jul 2018 BAILII flag 5
MDCM Ltd v Revenue & Customs Commissioners [2018] UKFTT 201 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 12 Apr 2018 BAILII flag 1
MDCM Ltd v Revenue and Customs (INCOME TAX/CORPORATION TAX : Personal service companies (IR 35)) [2018] UKFTT 147 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 19 Mar 2018 BAILII flag 1
Commissioner of Inland Revenue v Pang FAI [2017] HKCFI 1941; [2018] 1 HKC 68; [2018] 1 HKLRD 5 Hong Kong Court of First Instance Hong Kong 3 Nov 2017 HKLII flag
[2017] HKCFI 1421 (3 November 2017) [2017] HKCFI 1421 Hong Kong Court of First Instance Hong Kong 3 Nov 2017 HKLII flag
Tomlinson v Revenue and Customs (National Insurance Contributions) [2017] UKFTT 489 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 12 Jun 2017 BAILII flag
Commissioner of Inland Revenue v Pang FAI [2017] HKCFI 154; [2017] 1 HKLRD 1275 Hong Kong Court of First Instance Hong Kong 6 Feb 2017 HKLII flag
[2017] HKCFI 148 (6 February 2017) [2017] HKCFI 148 Hong Kong Court of First Instance Hong Kong 6 Feb 2017 HKLII flag
Guimaraes v Findlater (Jurisdictional Points : Working outside the jurisdiction) [2017] UKEAT 0236_16_3101 Employment Appeals Tribunal United Kingdom 31 Jan 2017 BAILII flag 1
RS Dhillon v HMRC [2017] UKFTT 17 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 3 Jan 2017 BAILII flag 1
Chen Bijun v So Yee Chun [2016] HKCFI 1868 Hong Kong Court of First Instance Hong Kong 8 Nov 2016 HKLII flag
[2016] HKCFI 1313 (8 November 2016) [2016] HKCFI 1313 Hong Kong Court of First Instance Hong Kong 8 Nov 2016 HKLII flag
Ashton v Revenue and Customs (INCOME TAX/CORPORATION TAX : Partnership) [2016] UKFTT 727 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 27 Oct 2016 BAILII flag
Lui Kwok Cheung 5c0du16a Leung Chue Cheong [2014] HKDC 1399 Hong Kong District Court Hong Kong 5 Dec 2014 HKLII flag
Lam Kam Ching 5c0du16a Anytime China Express Co Ltd [2014] HKDC 1295 Hong Kong District Court Hong Kong 14 Nov 2014 HKLII flag
EMS (Independent Accident Management Services) Ltd v Revenue & Customs [2014] UKFTT 891 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 11 Sep 2014 BAILII flag
Conroy v Scottish Football Association Ltd (Jurisdictional Points : Worker, employee or neither) [2013] UKEAT 0024_13_1212 Employment Appeals Tribunal United Kingdom 12 Dec 2013 BAILII flag
é™³ç ¹éŠ å  ¯é Ž é ¾æ ‰é™ å… å [2013] HKDC 1279 Hong Kong District Court Hong Kong 24 Sep 2013 HKLII flag
9673u16a 7d39u16a 9298u16a 5c0du16a 9ec3u16a 570bu16a 96c4u16a 53cau16a 53e6u16a 4e00u16a 4ebau16a [2013] HKDC 1278 Hong Kong District Court Hong Kong 24 Sep 2013 HKLII flag
[2012] HKDC 766 (27 September 2012) [2012] HKDC 766 Hong Kong District Court Hong Kong 27 Sep 2012 HKLII flag
Ma Kam Sing v Lau Sui Keung t/a Lai Ching Lighting & Amp [2012] HKDC 1859 Hong Kong District Court Hong Kong 27 Sep 2012 HKLII flag
Slush Puppie Ltd v Revenue & Customs [2012] UKFTT 356 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 25 May 2012 BAILII flag
Basil Bimson v Revenue and Customs Commissioners [2012] UKFTT 216 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 26 Mar 2012 BAILII flag 1
Eric Newman Developments Ltd v Revenue & Customs [2012] UKFTT 111 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 8 Feb 2012 BAILII flag
Graham Barney v Revenue & Customs [2011] UKFTT 861 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 22 Dec 2011 BAILII flag
Balcetis v R C Sweeney and M E Sweeney, T [2011] NIIT 02780_10IT Industrial Tribunals Northern Ireland United Kingdom - Northern Ireland 23 Aug 2011 BAILII flag
Primary Path [2011] UKFTT 454 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 6 Jul 2011 BAILII flag 2
Knight v BCCP Ltd [2011] UKEAT 0413_10_1603 Employment Appeals Tribunal United Kingdom 16 Mar 2011 BAILII flag 1
Mitchell v Revenue & Customs [2011] UKFTT 172 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 15 Mar 2011 BAILII flag 1
Brown v U105 Ltd [2011] NIIT 00410_11IT Industrial Tribunals Northern Ireland United Kingdom - Northern Ireland circa 2011 BAILII flag
"Appendix 3 - List of Leading Cases of United Kingdom" [2011] NLUDLRS 8 Editors India circa 2011 LIIofIndia flag
Mathews v HMRC [2011] UKFTT 24 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 29 Dec 2010 BAILII flag 2
Basil Bimson v Revenue & Customs [2010] UKFTT 180 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 21 Apr 2010 BAILII flag
Quality Import Export Ltd v Revenue & Customs [2010] UKFTT 47 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 28 Jan 2010 BAILII flag 1
France v Lancaster Training Services Ltd [2009] UKEAT 0235_09_0110 Employment Appeals Tribunal United Kingdom 1 Oct 2009 BAILII flag
J and C Littlewood (t/a JL Window & Door Services(1) Mark Molloy(2) v Revenue & Customs [2009] UKSPC SPC00733 United Kingdom Special Commissioners of Income Tax United Kingdom 29 Jan 2009 BAILII flag
Castle Construction (Chesterfield) Ltd v Revenue & Customs [2008] UKSPC SPC00723 United Kingdom Special Commissioners of Income Tax United Kingdom 3 Dec 2008 BAILII flag
Alternative Book Co Ltd v Revenue & Customs [2008] UKSPC SPC00685 United Kingdom Special Commissioners of Income Tax United Kingdom 19 May 2008 BAILII flag
MKM Computing Ltd v Revenue & Customs [2008] UKSPC SPC00653 United Kingdom Special Commissioners of Income Tax United Kingdom 2 May 2008 BAILII flag
Vine v Hastings Hotels Group [2007] NIIT 1497_07IT Industrial Tribunals Northern Ireland United Kingdom - Northern Ireland 14 Dec 2007 BAILII flag
First Word Software Ltd v Revenue & Customs [2007] UKSPC SPC00652 United Kingdom Special Commissioners of Income Tax United Kingdom 11 Dec 2007 BAILII flag 1
MKM Computing Ltd v Revenue & Customs [2007] UKSPC SPC00653 United Kingdom Special Commissioners of Income Tax United Kingdom 11 Dec 2007 BAILII flag
Christopher John Dunne v Revenue & Customs [2007] UKSPC SPC00654 United Kingdom Special Commissioners of Income Tax United Kingdom 11 Dec 2007 BAILII flag
Dragonfly Consultancy Ltd v HMRC [2007] UKSPC SPC00655 United Kingdom Special Commissioners of Income Tax United Kingdom 11 Dec 2007 BAILII flag 1
Island Consultants Ltd v Revenue & Customs [2007] UKSPC SPC00618 United Kingdom Special Commissioners of Income Tax United Kingdom 5 Jul 2007 BAILII flag
Lavelle v Thompson [2007] NIFET 343_04 Fair Employment Tribunal Northern Ireland United Kingdom - Northern Ireland 27 Mar 2007 BAILII flag
Hksar v Leung Kwok Hung [2007] HKCFA 16 Hong Kong Court of Final Appeal Hong Kong 13 Mar 2007 HKLII flag
Parade Park Hotel v Revenue & Customs [2007] UKSC SPC00599 United Kingdom Supreme Court United Kingdom 5 Mar 2007 BAILII flag 2
James v London Borough of Greenwich [2006] UKEAT 0006_06_2112; [2007] ICR 577; [2007] IRLR 168 Employment Appeals Tribunal United Kingdom 21 Dec 2006 BAILII flag 31
James v Greenwich Council [2006] UKEAT 0006_06_1812 Employment Appeals Tribunal United Kingdom 18 Dec 2006 BAILII flag
Mark Andrew Lewis (t/a MAL Scaffolding v Revenue & Customs [2006] UKSPC SPC00527 United Kingdom Special Commissioners of Income Tax United Kingdom 27 Mar 2006 BAILII flag
Monitus Ltd v Woodman [2005] UKEAT 0354_05_2112 Employment Appeals Tribunal United Kingdom 21 Dec 2005 BAILII flag
Perkin v St George s Charitable Foundation [2005] UKEAT 0429_05_1111 Employment Appeals Tribunal United Kingdom 11 Nov 2005 BAILII flag
Major v Help The Aged (mail order) Ltd [2005] NIIT 2684_04 Industrial Tribunals Northern Ireland United Kingdom - Northern Ireland 24 Oct 2005 BAILII flag
Levy MccAllum Ltd v Middleton [2005] UKEAT 0020_05_0908 Employment Appeals Tribunal United Kingdom 9 Aug 2005 BAILII flag
Demibourne Ltd v Revenue and Customs [2005] UKSPC SPC00486 United Kingdom Special Commissioners of Income Tax United Kingdom 23 Jun 2005 BAILII flag
Maidment v University of Ulster [2005] NIIT 380_02 Industrial Tribunals Northern Ireland United Kingdom - Northern Ireland 23 Feb 2005 BAILII flag
Kendal v Caley Fisheries Ltd [2005] UKEAT 0507_04_0902 Employment Appeals Tribunal United Kingdom 9 Feb 2005 BAILII flag
Netherline Ltd v York [2005] UKSPC SPC00457 United Kingdom Special Commissioners of Income Tax United Kingdom 17 Jan 2005 BAILII flag
Wood v Need (t/a A1 Investigations Bureau) [2002] UKEAT 1230_01_2801 Employment Appeals Tribunal United Kingdom 28 Jan 2002 BAILII flag
R (Professional Contractors Group & Others) v IRC [2001] EWCA Civ 1945; 74 Tax Cas 393 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 21 Dec 2001 BAILII flag 25
Hewlett Packard Ltd v O'Murphy [2001] UKEAT 612_01_2609 Employment Appeals Tribunal United Kingdom 26 Sep 2001 BAILII flag
Johnson Underwood Ltd v Montgomery [2000] UKEAT 509_98_1804 Employment Appeals Tribunal United Kingdom 18 Apr 2000 BAILII flag
Lumb v Lattimer Engineering Ltd [2000] UKEAT 82_00_3003 Employment Appeals Tribunal United Kingdom 30 Mar 2000 BAILII flag
Customs and Excise v Hodges [2000] EWHC Admin 1568 High Court of England and Wales United Kingdom - England and Wales 25 Feb 2000 BAILII flag
Gulf Oil v Dyas [2000] UKEAT 1148_98_0302 Employment Appeals Tribunal United Kingdom 3 Feb 2000 BAILII flag
Oshinusi v Moving Venue Caterers Ltd [1999] UKEAT 335_99_2311 Employment Appeals Tribunal United Kingdom 23 Nov 1999 BAILII flag
Gettings v United Care Group Ltd [1998] UKEAT 503_97_0812 Employment Appeals Tribunal United Kingdom 8 Dec 1998 BAILII flag
Fontaine v BPP Law Courses Ltd (t/a BPP Law School) [1998] UKEAT 409_98_0105 Employment Appeals Tribunal United Kingdom 1 May 1998 BAILII flag
Hudson v Addison Engineering Support Services Ltd [1998] UKEAT 689_97_2402 Employment Appeals Tribunal United Kingdom 24 Feb 1998 BAILII flag
PHDS Ltd v West [1998] UKEAT 1305_97_2101 Employment Appeals Tribunal United Kingdom 21 Jan 1998 BAILII flag
Smith v Goodmayes Insulations Ltd [1997] UKEAT 55_97_2711 Employment Appeals Tribunal United Kingdom 27 Nov 1997 BAILII flag
Nwokobia v Allied Dunbar Plc [1997] UKEAT 792_96_2011 Employment Appeals Tribunal United Kingdom 20 Nov 1997 BAILII flag
Woodhouse v Sandringham Construction Ltd Substituted for Valentine & Co [1997] UKEAT 408_97_1107 Employment Appeals Tribunal United Kingdom 11 Jul 1997 BAILII flag
Grace Ellen Kathleen Gall v Murdoch McKinnop [1997] EWCA Civ 2007 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 2 Jul 1997 BAILII flag
McEvoy v Tattan Smith Associates & TKH International [1997] UKEAT 1028_96_1703 Employment Appeals Tribunal United Kingdom 17 Mar 1997 BAILII flag
Jones v HM Coastguard [1997] UKEAT 661_96_2102 Employment Appeals Tribunal United Kingdom 21 Feb 1997 BAILII flag
Ratcliffe-Smith v T E Holdings Ltd [1996] UKEAT 72_96_1411 Employment Appeals Tribunal United Kingdom 14 Nov 1996 BAILII flag
Cook v British Gas (East Midlands) Ltd [1996] UKEAT 82_96_2810 Employment Appeals Tribunal United Kingdom 28 Oct 1996 BAILII flag
Heather Carmichael v National Power Plc [1996] UKEAT 1160_95_2504 Employment Appeals Tribunal United Kingdom 25 Apr 1996 BAILII flag
RSD Technology Ltd v Dawson [1996] UKEAT 608_94_0902 Employment Appeals Tribunal United Kingdom 9 Feb 1996 BAILII flag
Koksal v Colonial Mutual Group (UK Holdings) Ltd [1995] UKEAT 969_95_0512 Employment Appeals Tribunal United Kingdom 5 Dec 1995 BAILII flag
Martin Retail Group Plc v Dormer [1995] UKEAT 316_92_2911 Employment Appeals Tribunal United Kingdom 29 Nov 1995 BAILII flag
Culver v Secretary Of State For Employment [1995] UKEAT 744_95_1011 Employment Appeals Tribunal United Kingdom 10 Nov 1995 BAILII flag
Lloyd v Ibm (UK) Ltd [1995] UKEAT 642_94_0302 Employment Appeals Tribunal United Kingdom 3 Feb 1995 BAILII flag
Preston v MGN Ltd (t/a Mirror Group Newspapers Plc) [1994] UKEAT 258_94_1605 Employment Appeals Tribunal United Kingdom 16 May 1994 BAILII flag

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"Appendix 3 - List of Leading Cases of United Kingdom" [2011] NLUDLRS 8 Editors India circa 2011 LIIofIndia flag

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Hall (Inspector of Taxes) v Lorimer [1992] 1 WLR 939 United Kingdom circa 1992 LexisNexis / Westlaw flag 153
Lee Ting Sang v Chung Chi-Keung (1990) 2 AC 374 United Kingdom circa 1990 LexisNexis / Westlaw flag 113
Walls v Sinnett (1986) 60 Tax Cas 150 United Kingdom circa 1986 flag 20
O'Kelly v Trusthouse Forte plc [1984] QB 90; [1983] 3 All ER 456; [1983] IRLR 369; [1983] ICR 728; [1983] 3 WLR 605 United Kingdom circa 1984 LexisNexis / Westlaw flag 168
Fall v Hitchen (1973) 1 WLR 286 United Kingdom circa 1973 LexisNexis / Westlaw flag 14
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
Davies v Braithwaite [1931] 2 KB 628; 18 Tax Cas 198 United Kingdom circa 1931 LexisNexis / Westlaw flag 22

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