LawCite Search | LawCite Markup Tool | Help | Feedback Law Cite

R (Professional Contractors Group & Others) v IRC     25

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
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)	[2024] UKUT 94	United Kingdom Upper Tribunal	United Kingdom	5 Apr 2024	BAILII
ALAN PARRY PRODUCTIONS Ltd v Revenue & Customs (INCOME TAX, PAYE and NICs - Appellant engaged to provide services to BSkyB through the agency)	[2022] UKFTT 194	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	16 Jun 2022	BAILII		4
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
R (British Sugar) v Secretary of State for International Trade	[2022] EWHC 393 (Admin)	High Court of England and Wales	United Kingdom - England and Wales	24 Feb 2022	BAILII		3
Basic Broadcasting Ltd v HMRC	[2022] UKFTT 48	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	9 Feb 2022	BAILII		3
Norhtern Lights Solutions Ltd v Revenue & Customs (Income tax - intermediaries legislation)	[2020] UKFTT 100	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	18 Feb 2020	BAILII
Mann v Revenue & Customs (INCOME TAX - late filing penalties)	[2019] UKFTT 703	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	29 Oct 2019	BAILII		1
Canal Street Productions Ltd v HMRC	[2019] UKFTT 647	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	25 Oct 2019	BAILII		1
Kickabout Productions Ltd v HMRC	[2019] UKFTT 415	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	25 Jun 2019	BAILII
Atholl House Productions Ltd v Revenue & Customs (PROCEDURE : Other)	[2019] UKFTT 242	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	11 Apr 2019	BAILII		2
Albatel Ltd v Revenue & Customs (INCOME TAX/CORPORATION TAX : Personal service companies (IR 35))	[2019] UKFTT 195	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	16 Mar 2019	BAILII		1
Jensal Software v HMRC	[2018] UKFTT 271	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	16 May 2018	BAILII		2
Christa Ackroyd Media Ltd v HMRC	[2018] UKFTT 69	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	10 Feb 2018	BAILII		6
Big Bad Wolff Ltd v Revenue and Customs (National Insurance Contributions : Liability)	[2017] UKFTT 729	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	3 Oct 2017	BAILII
Sky Blue Sports & Leisure Ltd , R (on the application of) v Arena Coventry Ltd	[2016] EWCA Civ 453; [2016] All ER (D) 120	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	13 May 2016	BAILII		4
R (Sky Blue Sports and Leisure Ltd v Coventry City Council, ( as Interested Parties)	[2014] EWHC 2089 (Admin)	High Court of England and Wales	United Kingdom - England and Wales	30 Jun 2014	BAILII		5
Ryanair Holdings plc v Office of Fair Trading	[2011] CAT 23	United Kingdom Competition Appeals Tribunal	United Kingdom	28 Jul 2011	BAILII		4
HMRC v Larkstar Data	[2008] EWHC 3284 (Ch)	High Court of England and Wales	United Kingdom - England and Wales	24 Nov 2008	BAILII		2
Dragonfly Consultancy Ltd v Revenue and Customs Commissioners	[2008] EWHC 2113 (Ch); [2008] BTC 639; (2008) 105 LSG 22	High Court of England and Wales	United Kingdom - England and Wales	3 Sep 2008	BAILII		16
Alternative Book Co Ltd v Revenue & Customs	[2008] UKSPC SPC00685	United Kingdom Special Commissioners of Income Tax	United Kingdom	19 May 2008	BAILII
R (Federation of Tour Operators) v HM Treasury	[2007] EWHC 2062 (Admin); [2008] Env LR 22	High Court of England and Wales	United Kingdom - England and Wales	4 Sep 2007	BAILII		14
R (Countryside Alliance) v Attorney-General; R (Derwin) v Same; R (Friend) v Same	[2006] EWCA Civ 817; [2007] QB 305; [2006] 3 WLR 1017; [2006] All ER (D) 264; [2006] UKHRR 927; [2006] HRLR 33	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	23 Jun 2006	BAILII		20
Netherline Ltd v York	[2005] UKSPC SPC00457	United Kingdom Special Commissioners of Income Tax	United Kingdom	17 Jan 2005	BAILII
R(P) v Mersey Care NHS Trust	[2003] EWHC 994 (Admin)	High Court of England and Wales	United Kingdom - England and Wales	3 Mar 2003	BAILII		7

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"Tax and the Labour Market: Taxing Personal Services Income in the UK"	(2008) 1 Journal of Applied Law and Policy 59	Oats, Lynne; Sadler, Pauline	Australia	circa 2008	AustLII

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
R (Daly) v Secretary of State for the Home Department	[2001] UKHL 26; [2001] 2 AC 532; [2001] 3 All ER 433; [2001] 2 WLR 1622; [2001] UKHRR 887; [2001] HRLR 49; [2001] ACD 79	House of Lords	United Kingdom	23 May 2001	BAILII		643
Trinity Mirror plc v Commissioners of Customs & Excise	[2000] 2 CMLR 759		Europe	circa 2000			2
Ard	[1999] EUECJ C-6/98; [1999] ECR I-7599	Court of Justice of the European Communities	Europe	28 Oct 1999	BAILII		11
Belgium v Commission	[1999] EUECJ C-75/97; [1999] ECR I-3671	Court of Justice of the European Communities	Europe	17 Jun 1999	BAILII		84
Vestergaard	[1999] ECR I-7641		Europe	circa 1999			33
R v Secretary of State for Health, ex parte Eastside Cheese Co	[1999] 3 CMLR 123		Europe	circa 1999			29
R v Chief Constable of Sussex; Ex parte International Trader's Ferry Ltd	[1998] UKHL 40; [1999] 2 AC 418; [1999] 1 All ER 129; [1998] 3 WLR 1260	House of Lords	United Kingdom	11 Nov 1998	BAILII		71
ICI	[1998] EUECJ C-264/96; [1998] ECR I-4695; [1998] CEC 861; [1998] All ER (EC) 585; [1998] 3 CMLR 293	Court of Justice of the European Communities	Europe	16 Jul 1998	BAILII		71
Ladbroke Racing v Commission	[1998] ECR II-1		Europe	circa 1998			38
Settg	[1997] EUECJ C-398/95; [1997] ECR I-3091	Court of Justice of the European Communities	Europe	5 Jun 1997	BAILII		35
Futura Participations and Singer	[1997] EUECJ C-250/95; [1997] ECR I-2471	Court of Justice of the European Communities	Europe	15 May 1997	BAILII		44
State Aids and General Measures	(1997) 17 Yelv 269	King's Bench	United Kingdom	circa 1997			1
Tiercé Ladbroke v Commission	[1997] ECR I-7007		Europe	circa 1997			3
France v Commission	[1996] EUECJ C-241/94; [1996] ECR I-4551	Court of Justice of the European Communities	Europe	26 Sep 1996	BAILII		61
Belgium v Commission	[1996] EUECJ C-56/93; [1996] ECR I-723	Court of Justice of the European Communities	Europe	29 Feb 1996	BAILII		101
Bosman	[1995] EUECJ C-415/93; [1995] ECR I-4921	Court of Justice of the European Communities	Europe	15 Dec 1995	BAILII		221
Gebhard	[1995] EUECJ C-55/94; [1996] CEC 175; [1996] All ER (EC) 189; [1996] 1 CMLR 603; [1995] ECR I-4165	Court of Justice of the European Communities	Europe	30 Nov 1995	BAILII		124
R v Ministry of Defence ex p Smith	[1995] EWCA Civ 22; [1996] QB 517; [1996] 1 All ER 257; [1996] 2 WLR 305; [1996] ICR 740; [1996] IRLR 100; [1996] 2 CHRLD 266	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	3 Nov 1995	BAILII		406
Alpine Investments	[1995] EUECJ C-384/93; [1995] ECR I-1141; [1995] All ER (EC) 543; [1995] 2 CMLR 209	Court of Justice of the European Communities	Europe	10 May 1995	BAILII		53
Schindler	[1994] EUECJ C-275/92; [1995] 1 CMLR 4; [1994] ECR I-1039	Court of Justice of the European Communities	Europe	24 Mar 1994	BAILII		45
Criminal proceedings against Bernard Keck and Daniel Mithouard (Free movement of goods)	[1993] EUECJ C-267/91	Court of Justice of the European Communities	Europe	24 Nov 1993	BAILII		85
Hall v Lorimer	[1993] EWCA Civ 25; [1994] 1 All ER 250; [1994] 1 WLR 209; [1994] IRLR 171; [1994] ICR 218; [1993] STI 1382; 66 Tax Cas 349	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	5 Nov 1993	BAILII		110
Kraus	[1993] EUECJ C-19/92; [1993] ECR I-1663	Court of Justice of the European Communities	Europe	31 Mar 1993	BAILII		72
Sloman Neptun	[1993] EUECJ C-72/91; [1993] ECR I-887	Court of Justice of the European Communities	Europe	17 Mar 1993	BAILII		33
Ex parte Else	[1993] QB 534		United Kingdom	circa 1993	LexisNexis / Westlaw		119
Bachmann	[1992] EUECJ C-204/90; [1992] ECR I-249; [1993] 1 CMLR 785	Court of Justice of the European Communities	Europe	28 Jan 1992	BAILII		87
Singh	[1992] ECR I-4265		Europe	circa 1992			60
Case C-10/90 Masgio v Bundesknappschaft	[1991] EUECJ C-10/90; [1991] ECR I-1119	Court of Justice of the European Communities	Europe	7 Mar 1991	BAILII		14
Roux	[1991] EUECJ C-363/89; [1991] ECR I-273	Court of Justice of the European Communities	Europe	5 Feb 1991	BAILII		14
Commission v France	[1986] ECR 273; [1987] 1 CMLR 401		Europe	circa 1987			67
Rewe-Zentral	[1979] EUECJ R-120/78; [1979] ECR 649; [1979] 3 CMLR 494	Court of Justice of the European Communities	Europe	20 Feb 1979	BAILII		99
Choquet	[1978] ECR 2293		Europe	circa 1978			7
Dassonville	[1974] EUECJ R-8/74; [1974] 2 CMLR 436; [1974] ECR 837	Court of Justice of the European Communities	Europe	11 Jul 1974	BAILII		146
Italy v Commission	[1974] ECR 709		Europe	circa 1974			86
Market Investigations Ltd v Minister of Social Security	[1969] 2 QB 173; [1968] 3 All ER 732; [1969] 2 WLR 1		United Kingdom	circa 1969	LexisNexis / Westlaw		4
De Gezamenlijke Steenkolenmijnen in Limburg v High Authority	[1961] ECR 1		Europe	circa 1961			76