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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)    

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		4
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		1
Revenue and Customs v Kickabout Productions Ltd	[2020] UKUT 216	United Kingdom Upper Tribunal	United Kingdom	28 Jul 2020	BAILII		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		698
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		993
Burgess & Brimheath Developments Ltd v HMRC	[2015] UKUT 0578	United Kingdom Upper Tribunal	United Kingdom	circa 2015	BAILII		8
Hargreaves v Revenue and Customs Commissioners	[2014] UKUT 0395	United Kingdom Upper Tribunal	United Kingdom	circa 2014	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
Ready Mixed Concrete (South East Ltd) v Minister of Pensions and National Insurance	[1968] QB 497		United Kingdom	circa 1968	LexisNexis / Westlaw		10
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		14
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
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		247
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		32
Dragonfly Consultancy Ltd v Revenue & Customs Commissioners	[2008] EWHC 2113	High Court of England and Wales	United Kingdom - England and Wales	circa 2008	BAILII		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		25