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Vermilion Holdings Ltd v Revenue & Customs (PROCEDURE : PAYE and NIC)   flag 

[2019] UKFTT 230
First-tier Tribunal (Health Education and Social Care Chamber)
United Kingdom
8th April, 2019

Legislation Cited

Legislation Name Provision
1965 s24

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Reeves v HMRC [2018] UKUT 293 United Kingdom Upper Tribunal United Kingdom 26 Sep 2018 BAILII flag 5
HMRC v Trigg [2016] UKUT 165 United Kingdom Upper Tribunal United Kingdom 2 Apr 2016 BAILII flag 12
UBS AG v Revenue and Customs Commissioners [2016] UKSC 13; [2016] 1 WLR 1005 United Kingdom Supreme Court United Kingdom 9 Mar 2016 BAILII flag 83
Pollen Estate Trustee Co Ltd v HMRC [2013] EWCA Civ 753; [2013] 3 All ER 742; [2013] 1 WLR 3785 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 26 Jun 2013 BAILII flag 54
Price v Revenue & Customs [2013] UKFTT 297 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 30 Apr 2013 BAILII flag 5
HMRC v Jones and Jones [2011] EWCA Civ 824 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 18 Jul 2011 BAILII flag 202
Astall v HMRC [2009] EWCA Civ 1010; [2009] STI 2745; [2009] BTC 631 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 9 Oct 2009 BAILII flag 24
Attorney General of Belize v Belize Telecom Ltd [2009] UKPC 10; [2009] 2 All ER 1127; [2009] 1 WLR 1988; [2009] BCC 433; [2009] 2 All ER (Comm) 1; [2009] 2 BCLC 148; [2009] All ER (D) 150 Privy Council United Kingdom circa 2009 BAILII flag 596
Harding v Revenue and Customs Commissioners [2008] EWCA Civ 1164; [2008] BTC 772 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 23 Oct 2008 BAILII flag 8
HMRC v Bank of Ireland Britain Holding Ltd [2007] EWCA Civ 58 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales circa 2007 BAILII flag 9
Milton v DPP [2007] EWHC 532 High Court of England and Wales United Kingdom - England and Wales circa 2007 BAILII flag
Weston v Garnett [2005] EWCA Civ 742; [2005] BTC 342; 77 Tax Cas 650 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 16 Jun 2005 BAILII flag 3
R v Inland Revenue Commissioners, ex parte Wilkinson [2005] BTC 281 United Kingdom circa 2005 flag 1
Barclays Mercantile Business Finance Ltd v Mawson [2004] UKHL 51; [2005] 1 AC 684; [2005] 1 All ER 97; (2004) 76 Tax Cas 446; [2004] 3 WLR 1383 House of Lords United Kingdom 25 Nov 2004 BAILII flag 203
Collector of Stamp Revenue v Arrowtown Assets Ltd [2003] HKCFA 52 Hong Kong Court of Final Appeal Hong Kong 4 Dec 2003 HKLII flag 9
Robinson v Secretary of State for Northern Ireland [2002] UKHL 32; [2002] NI 390; [2002] All ER (D) 364 House of Lords United Kingdom - Northern Ireland 25 Jul 2002 BAILII flag 65
R v a (No 2) [2001] UKHL 25; [2002] 1 AC 45; [2001] 3 All ER 1; [2001] 2 WLR 1546; (2001) 2 Cr App R 351; (2001) 165 JP 609; 11 BHRC 225; [2001] UKHRR 825; [2001] HRLR 48; (2001) 165 JPN 750 House of Lords United Kingdom circa 2001 BAILII flag 243
"Pepper v Hart; A Re-examination" (2001) 21 Oxford Journal of Legal Studies 59 Oxford Journal of Legal Studies United Kingdom circa 2001 HeinOnline / LexisNexis flag 27
R v Secretary of State for the Environment, Transport and the Regions; Ex parte Spath Holme Ltd [2000] UKHL 61; [2001] 2 AC 349; [2001] 1 All ER 195; [2001] 2 WLR 15; [2001] 1 EGLR 129 House of Lords United Kingdom 7 Dec 2000 BAILII flag 280
Ingram v Commissioners of Inland Revenue [1998] UKHL 47; [1999] 1 All ER 297; [1999] 2 WLR 90 House of Lords United Kingdom 10 Dec 1998 BAILII flag 5
Marshall (Inspector of Taxes) v Kerr [1995] 1 AC 148 United Kingdom circa 1995 LexisNexis / Westlaw flag 51
Pepper v Hart [1992] UKHL 3; [1993] AC 593; [1993] 1 All ER 42; [1992] 3 WLR 1032; (1992) 65 Tax Cas 421 House of Lords United Kingdom 26 Nov 1992 BAILII flag 960
Roome v Edwards [1982] AC 279 United Kingdom circa 1982 LexisNexis / Westlaw flag 17
Black Clawson International Ltd v Papierwerke AG [1975] UKHL 2; [1975] AC 591; [1975] 1 All ER 810; [1975] 2 WLR 513; [1975] 2 Lloyds Rep 11 House of Lords United Kingdom 5 Mar 1975 BAILII flag 354
Mangin v Inland Revenue Commissioners [1971] AC 739 United Kingdom circa 1971 LexisNexis / Westlaw flag 46
Luke v Inland Revenue Commissioners [1963] AC 557; (1963) 1 All ER 655; 40 Tax Cas 630 United Kingdom circa 1963 LexisNexis / Westlaw flag 88
Hochstrasser v Mayes [1960] AC 376; (1959) 3 All ER 817; 38 Tax Cas 673 United Kingdom circa 1960 LexisNexis / Westlaw flag 97

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