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McCann Media Ltd v Commissioners for His Majesty's Revenue and Customs (Income Tax, PAYE, National Insurance Constributions, whether sec 49(1)(c)(i) ITEPA and Regulation 6(1)(c) Social Security Contributions (Intermediaries) Regulations 2000 (SI 2000/727) apply)   flag 

[2024] UKUT 94
United Kingdom Upper Tribunal
United Kingdom
5th April, 2024

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Red White and Green Ltd v HMRC [2023] UKUT 83 United Kingdom Upper Tribunal United Kingdom 29 Mar 2023 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
HMRC v Atholl House Productions Ltd [2022] EWCA Civ 501 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 26 Apr 2022 BAILII flag 14
Volpi v Volpi [2022] EWCA Civ 464; [2022] 4 WLR 48 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 5 Apr 2022 BAILII flag 247
Commissioners for Her Majesty's Revenue and Customs v Atholl House Productions Ltd [2021] UKUT 0037 United Kingdom Upper Tribunal United Kingdom circa 2021 BAILII flag 1
Revenue and Customs v Kickabout Productions Ltd [2020] UKUT 216 United Kingdom Upper Tribunal United Kingdom 28 Jul 2020 BAILII flag 6
Wood v Capita Insurance Services Ltd [2017] UKSC 24; [2017] AC 1173; [2017] 4 All ER 615; [2018] 1 All ER (Comm) 51; [2017] 2 WLR 1095 United Kingdom Supreme Court United Kingdom 29 Mar 2017 BAILII flag 698
Pimlico Plumbers v Smith [2017] EWCA Civ 51; [2017] ICR 657; [2017] IRLR 323 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 10 Feb 2017 BAILII flag 32
Arnold v Britton [2015] UKSC 36; [2015] AC 1619; [2016] 1 All ER 1; [2015] EGLR 53; [2015] 2 WLR 1593 United Kingdom Supreme Court United Kingdom 10 Jun 2015 BAILII flag 993
Burgess & Brimheath Developments Ltd v HMRC [2015] UKUT 0578 United Kingdom Upper Tribunal United Kingdom circa 2015 BAILII flag 8
Hargreaves v Revenue and Customs Commissioners [2014] UKUT 0395 United Kingdom Upper Tribunal United Kingdom circa 2014 BAILII flag 1
Dragonfly Consultancy Ltd v Revenue & Customs Commissioners [2008] EWHC 2113 High Court of England and Wales United Kingdom - England and Wales circa 2008 BAILII flag 1
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
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 flag 342
Ready Mixed Concrete (South East Ltd) v Minister of Pensions and National Insurance [1968] QB 497 United Kingdom circa 1968 LexisNexis / Westlaw flag 10

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