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

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction †	Date	Full Text		Citation Index
Collector of Stamp Revenue v Arrowtown Assets Ltd	[2003] HKCFA 52	Hong Kong Court of Final Appeal	Hong Kong	4 Dec 2003	HKLII		9
Reeves v HMRC	[2018] UKUT 293	United Kingdom Upper Tribunal	United Kingdom	26 Sep 2018	BAILII		5
HMRC v Trigg	[2016] UKUT 165	United Kingdom Upper Tribunal	United Kingdom	2 Apr 2016	BAILII		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		83
Price v Revenue & Customs	[2013] UKFTT 297	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	30 Apr 2013	BAILII		5
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		595
R v Inland Revenue Commissioners, ex parte Wilkinson	[2005] BTC 281		United Kingdom	circa 2005			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		203
"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		27
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		243
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		279
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		5
Marshall (Inspector of Taxes) v Kerr	[1995] 1 AC 148		United Kingdom	circa 1995	LexisNexis / Westlaw		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		959
Roome v Edwards	[1982] AC 279		United Kingdom	circa 1982	LexisNexis / Westlaw		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		353
Mangin v Inland Revenue Commissioners	[1971] AC 739		United Kingdom	circa 1971	LexisNexis / Westlaw		46
Luke v Inland Revenue Commissioners	[1963] AC 557; (1963) 1 All ER 655; 40 Tax Cas 630		United Kingdom	circa 1963	LexisNexis / Westlaw		88
Hochstrasser v Mayes	[1960] AC 376; (1959) 3 All ER 817; 38 Tax Cas 673		United Kingdom	circa 1960	LexisNexis / Westlaw		97
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		54
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		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		24
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		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		9
Milton v DPP	[2007] EWHC 532	High Court of England and Wales	United Kingdom - England and Wales	circa 2007	BAILII
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		3
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		65