|
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
|
|
|
|
HMRC v Kunjur
|
[2023] UKUT 154
|
United Kingdom Upper Tribunal
|
United Kingdom
|
10 Jul 2023
|
BAILII
|
|
1
|
|
NWM Solutions Ltd v Revenue And Customs (INCOME TAX - PAYE - National Insurance Contributions - subsistence expenses)
|
[2023] UKFTT 448
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
11 May 2023
|
BAILII
|
|
|
|
NWM Solutions Ltd v Revenue and Customs (INCOME TAX - PAYE - National Insurance Contributions - subsistence expenses - earnings - reimbursement of expense)
|
[2023] UKFTT 364
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
4 Apr 2023
|
BAILII
|
|
|
|
Murphy v HMRC
|
[2022] EWCA Civ 1112
|
England and Wales Court of Appeal - Civil Division
|
United Kingdom - England and Wales
|
4 Aug 2022
|
BAILII
|
|
3
|
|
EXCHEQUER SOLUTIONS Ltd v Revenue & Customs (PAYE & NIC - travel and subsistence expenses - whether ordinary commuting or travel to temporary workplace)
|
[2022] UKFTT 181
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
13 Jun 2022
|
BAILII
|
|
3
|
|
Laing O'Rourke Services Ltd v Revenue & Customs (NICs - whether payments to employees who chose a cash allowance instead of a Co car)
|
[2021] UKFTT 211
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
8 Jun 2021
|
BAILII
|
|
1
|
|
RFC 2012 plc v Advocate General for Scotland
|
[2017] UKSC 45; [2017] 4 All ER 654; [2017] 1 WLR 2767; [2017] SLT 799
|
United Kingdom Supreme Court
|
United Kingdom - Scotland
|
5 Jul 2017
|
BAILII
|
|
60 
|
|
KM v Secretary of State for Work and Pensions (Child support : calculation of income)
|
[2016] UKUT 14
|
United Kingdom Upper Tribunal
|
United Kingdom
|
6 Jan 2016
|
BAILII
|
|
|
|
Appeal Commissioners v The Bank of Nova Scotia (Grenada)
|
[2013] UKPC 19
|
Privy Council
|
United Kingdom
|
9 Jul 2013
|
BAILII
|
|
1
|
|
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
|
|
Reed Employment Plc v Revenue & Customs
|
[2012] UKFTT 28
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
6 Jan 2012
|
BAILII
|
|
3
|
|
Ling v Revenue & Customs
|
[2011] UKFTT 793
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
5 Dec 2011
|
BAILII
|
|
|
|
Reita v HMRC
|
[2010] UKFTT 299
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
2 Jul 2010
|
BAILII
|
|
2
|
|
Dr Michael Wilkinson v Revenue & Customs
|
[2010] UKFTT 283
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
18 Jun 2010
|
BAILII
|
|
|
|
Jamnadas v Commissioner of Inland Revenue [2003] FJLawRp 52
|
[2003] FLR 387
|
|
Australia
|
24 Oct 2003
|
PacLII
|
|
|
|
Jamnadas v Commissioner of Inland Revenue
|
[2003] FJSC 4
|
Supreme Court of Fiji
|
Fiji
|
24 Oct 2003
|
PacLII
|
|
4
|
|
Warner v Inspector Of Taxes
|
[2003] UKSC SPC00353
|
United Kingdom Supreme Court
|
United Kingdom
|
20 Jan 2003
|
BAILII
|
|
|
|
Gaydon and Deputy Commissioner of Taxation
|
[1998] AATA 875; 40 ATR 1135
|
Administrative Appeals Tribunal
|
Australia
|
19 Oct 1998
|
AustLII
|
|
|
|
Andrew Payne v Commissioner of Taxation of the Commonwealth of Australia
|
[1998] FCA 758
|
Federal Court of Australia
|
Australia - Commonwealth
|
2 Jul 1998
|
AustLII
|
|
|
|
Taxpayer and Deputy Commissioner of Taxation
|
[1997] AATA 163; (1997) 46 ALD 718; 36 ATR 1001
|
Administrative Appeals Tribunal
|
Australia
|
16 May 1997
|
AustLII
|
|
2
|
|
TR 95/13 - Income tax: employee police officers - allowance, reimbursements and work-related deductions
|
[1995] ATOTR 13
|
Australian Taxation Office
|
Australia - Commonwealth
|
circa 1995
|
AustLII
|
|
|
|
TR 95/22 - Income tax: employee building workers - allowances, reimbursements, long service payments, redundancy trust payments and work-related deductions
|
[1995] ATOTR TR95/22
|
Australian Taxation Office
|
Australia - Commonwealth
|
circa 1995
|
AustLII
|
|
|
|
TR 95/17 - Income tax: employee work-related deductions of employees of the Australian Defence Force
|
[1995] ATOTR TR95/17
|
Australian Taxation Office
|
Australia - Commonwealth
|
circa 1995
|
AustLII
|
|
|
|
TR 95/13 - Income tax: employee police officers - allowance, reimbursements and work-related deductions
|
[1995] ATOTR TR95/13
|
Australian Taxation Office
|
Australia - Commonwealth
|
circa 1995
|
AustLII
|
|
|
|
TR 95/17 - Income tax: employee work-related deductions of employees of the Australian Defence Force
|
[1995] ATOTR 17
|
Australian Taxation Office
|
Australia - Commonwealth
|
circa 1995
|
AustLII
|
|
|
|
TR 95/22 - Income tax: employee building workers - allowances, reimbursements, long service payments, redundancy trust payments and work-related deductions
|
[1995] ATOTR 22
|
Australian Taxation Office
|
Australia - Commonwealth
|
circa 1995
|
AustLII
|
|
|
|
AAT Case 9654
|
[1994] AATA 583; (1994) 29 ATR 1031
|
Administrative Appeals Tribunal
|
Australia
|
5 Aug 1994
|
AustLII
|
|
11
|
|
Re Taxation Appeals
|
[1992] AATA 140
|
Administrative Appeals Tribunal
|
Australia
|
11 May 1992
|
AustLII
|
|
|
|
AAT Case 4841
|
[1988] AATA 339; 20 ATR 3135
|
Administrative Appeals Tribunal
|
Australia
|
25 Nov 1988
|
AustLII
|
|
|
|
NT86/1637 and Commissioner of Taxation
|
[1987] AATA 357
|
Administrative Appeals Tribunal
|
Australia
|
9 Oct 1987
|
AustLII
|
|
|
|
Re Commissioner of Taxation of the Commonwealth of Australia v Heather M Genys
|
[1987] FCA 337
|
Federal Court of Australia
|
Australia - Commonwealth
|
2 Oct 1987
|
AustLII
|
|
|
|
MT 2027 - Fringe benefits tax : private use of cars : home to work travel
|
[1986] ATOMTROS MT2027
|
Australian Taxation Office
|
Australia - Commonwealth
|
18 Sep 1986
|
AustLII
|
|
|
|
It 2199 - Income Tax : Allowable Deductions : Travelling Expenses Between Place(S) of Employment and/Or Place(S) of Business
|
[1985] ATOITR IT2199
|
Australian Taxation Office
|
Australia - Commonwealth
|
27 Sep 1985
|
AustLII
|
|
|
|
IT 112 - Deductibility of travelling expenses between residence and place of employment or business
|
[1979] ATOITR IT112
|
Australian Taxation Office
|
Australia - Commonwealth
|
19 Nov 1979
|
AustLII
|
|
|
|
Commissioner of Taxation of the Commonwealth of Australia v Wiener
|
[1978] WASC 1
|
Supreme Court of Western Australia
|
Australia - Western Australia
|
13 Jan 1978
|
AustLII
|
|
|
|
Henry v Minister of National Revenue
|
[1974] SCR 155
|
Supreme Court of Canada
|
Canada
|
20 Dec 1971
|
Supreme Court of Canada
|
|
|
|
[1970] HKCA 62 (22 September 1970)
|
[1970] HKCA 62
|
Hong Kong Court of Appeal
|
Hong Kong
|
22 Sep 1970
|
HKLII
|
|
|
|
Commissioner of Inland Revenue v DR Humphrey
|
[1970] HKCFI 2
|
Hong Kong Court of First Instance
|
Hong Kong
|
21 Jan 1970
|
HKLII
|
|
1
|
|
[1970] Hkcfi 4 (21 January 1970)
|
[1970] HKCFI 4
|
Hong Kong Court of First Instance
|
Hong Kong
|
21 Jan 1970
|
HKLII
|
|
|
