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EXCHEQUER SOLUTIONS Ltd v Revenue & Customs (PAYE & NIC - travel and subsistence expenses - whether ordinary commuting or travel to temporary workplace)     3

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Exchequer Solutions Ltd v Commissioners for His Majesty's Revenue and Customs (PAYE & NIC - travel and subsistence expenses paid by umbrella Co servicing construction industry clients - whether mutuality of obligation to constitute overarching contract of employment or whether arrangement amounted to series of individual assignments in which case travel expenses not allowable as ordinary commuting expenses)		United Kingdom Upper Tribunal	United Kingdom	24 Jan 2024	BAILII
MYPAY LTD v Revenue & Customs (PROCEDURE : application to amend grounds of appeal - whether real prospect of success prejudice to the parties - application refused)	[2023] UKFTT 890	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	23 Oct 2023	BAILII
Caerdav Ltd v HMRC	[2023] UKUT 179	United Kingdom Upper Tribunal	United Kingdom	25 Jul 2023	BAILII		9

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
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		7
LOCKHEED MARTIN UK Ltd v Revenue & Customs (VAT - zero rating - modification or conversion of aircraft)	[2021] UKFTT 448	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	7 Dec 2021	BAILII		1
Uber BV v Aslam	[2021] UKSC 5; [2021] 4 All ER 209; [2021] ICR 657; [2021] WLR 108	United Kingdom Supreme Court	United Kingdom	19 Feb 2021	BAILII		71
Kimathi v Foreign and Commonwealth Office	[2018] EWHC 2066	High Court of England and Wales	United Kingdom - England and Wales	circa 2018	BAILII		9
Denley v HMRC	[2017] UKUT 340	United Kingdom Upper Tribunal	United Kingdom	25 Aug 2017	BAILII		24
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
Trowbridge Office Cleaning Services Ltd v HMRC	[2017] UKFTT 501	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	28 Apr 2017	BAILII		2
Donaldson v HMRC	[2016] EWCA Civ 761; [2016] 1 WLR 4521	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	18 Jul 2016	BAILII		152
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 Ltd v Revenue and Customs Commissioners	[2014] EWCA Civ 32	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	23 Jan 2014	BAILII		2
Quashie v Stringfellow Restaurants Ltd	[2012] EWCA Civ 1735; [2013] IRLR 99	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	21 Dec 2012	BAILII		50
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
Pipe v HMRC	[2008] EWHC 646	High Court of England and Wales	United Kingdom - England and Wales	circa 2008	BAILII		1
HMRC v Tower MCashback LLP 1	[2008] EWHC 2387	High Court of England and Wales	United Kingdom - England and Wales	circa 2008	BAILII		4
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		31
Cotswold Developments Construction Ltd v Williams	[2005] UKEAT 0457_05_2112; [2006] IRLR 181	Employment Appeals Tribunal	United Kingdom	21 Dec 2005	BAILII		65
Usetech Ltd v Young	[2004] EWHC 2248	High Court of England and Wales	United Kingdom - England and Wales	circa 2004	BAILII		1
Carmichael v National Power plc	[1999] UKHL 47; [1999] 4 All ER 897; [1999] 1 WLR 2042; [2000] IRLR 43; [1999] ICR 1226	House of Lords	United Kingdom	18 Nov 1999	BAILII		342
Clark v Oxfordshire Health Authority	[1997] EWCA Civ 3035; [1998] IRLR 125; (1998) 41 BMLR 18	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	18 Dec 1997	BAILII		100
Nethermere (St Neots) Ltd v Gardiner	[1984] ICR 612; [1984] IRLR 240		United Kingdom	circa 1984			1
Taylor v Provan	[1975] AC 194; 49 Tax Cas 579		United Kingdom	circa 1975	LexisNexis / Westlaw		44
Owen v Pook	[1970] AC 244; (1969) 2 All ER 1; 45 Tax Cas 571		United Kingdom	circa 1970	LexisNexis / Westlaw		41