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Moorthy v HMRC   flag  2

[2018] EWCA Civ 847
England and Wales Court of Appeal - Civil Division
United Kingdom - England and Wales
20th April, 2018

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Rushmer v Central Bedfordshire Council [2023] EWHC 1341 (Ch) High Court of England and Wales United Kingdom - England and Wales 23 Jun 2023 BAILII flag 2
Department for Communities v RM [2021] NICom 36 Social Security and Child Support Commission United Kingdom - Northern Ireland 8 Sep 2021 BAILII flag 1

Legislation Cited

Legislation Name Provision
1988 Act (Cth)
Finance Act 1960 s6, s7, s37, s38
Finance Act 1998 s58

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
De Souza v Vinci Construction (UK) Ltd [2017] EWCA Civ 879; [2018] ICR 433; [2017] IRLR 844 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 4 Jul 2017 BAILII flag 19
Moorthy v Revenue & Customs [2016] UKUT 13; [2016] IRLR 258 United Kingdom Upper Tribunal United Kingdom 14 Jan 2016 BAILII flag 2
Timothy James Consulting Ltd v Wilton [2015] ICR 764 United Kingdom circa 2015 flag 4
Moorthy v HMRC [2014] UKFTT 834; [2015] IRLR 4 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 21 Aug 2014 BAILII flag 7
HMRC v Kenneth Colquhoun [2010] UKUT 431 United Kingdom Upper Tribunal United Kingdom 6 Dec 2010 BAILII flag 4
Oti-Obihara v HMRC [2010] UKFTT 568; [2011] IRLR 386 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 15 Nov 2010 BAILII flag 5
Da'Bell v NSPCC [2009] UKEAT 0227_09_2809; [2010] IRLR 19 Employment Appeals Tribunal United Kingdom 28 Sep 2009 BAILII flag 65
Orthet Ltd v Vince-Cain [2004] UKEAT 0801_03_1208; [2005] ICR 374; [2004] IRLR 857 Employment Appeals Tribunal United Kingdom 12 Aug 2004 BAILII flag 16
Vento v Chief Constable of West Yorkshire Police [2002] EWCA Civ 1871; [2003] IRLR 102; [2003] ICR 318; [2003] Po LR 171; (2003) 100 LSG 28 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 20 Dec 2002 BAILII flag 272
Heil v Rankin [2000] EWCA 53; [2001] QB 272; [2000] 3 All ER 138; [2000] 2 WLR 1173; [2000] PIQR Q187; [2000] Lloyds Rep Med 203; [2000] IRLR 334 England and Wales Court of Appeal United Kingdom - England and Wales circa 2000 BAILII flag 85
Secretary of State v Cook [1997] ICR 288 United Kingdom circa 1997 flag 5
Hicks v C Constable [1991] UKHL 9; [1992] 2 All ER 65; [1992] PIQR P433 House of Lords United Kingdom 5 Mar 1992 BAILII flag 42
Shove v Downs Surgical Plc [1984] ICR 532 United Kingdom circa 1984 flag 8
Andrews v Grand & Toy Alberta Ltd (1978) 83 DLR (3d) 452; [1978] 2 SCR 229 Supreme Court of Canada Canada 19 Jan 1978 Supreme Court of Canada flag 57
Comptroller-General of Inland Revenue v Knight [1973] AC 428 United Kingdom circa 1973 LexisNexis / Westlaw flag 21
R v Schildkamp [1971] AC 1 United Kingdom circa 1971 LexisNexis / Westlaw flag 62
Henley v Murray [1950] 1 All ER 908; (1950) 31 Tax Cas 351 United Kingdom circa 1950 LexisNexis flag 34
Hunter v Dewhurst 16 Tax Cas 605; (1931) 145 LT 225 United Kingdom circa 1931 flag 36
London County Council v Attorney-General [1900] UKLawRpAC 57; [1901] AC 26; (1900) 70 LJQB 77 United Kingdom 10 Dec 1900 CommonLII flag 59

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