Cheshire Employer and Skills Development Ltd (Formerly Total People Ltd) v The Commissioners for HM Revenue and Customs

Core Citations

CONSIDERS

• Hochstrasser (Inspector of Taxes) v Mayes
• Pook v Owen

REFERS TO

• Hochstrasser (Inspector of Taxes) v Mayes
• Forde and McHugh Ltd v HM Revenue and Customs
• Kuehne + Nagel Drinks Logistics Ltd and Others v HM Revenue and Customs

APPROVES

• Donnelly v Williamson

CONSIDERS

• Pook v Owen
• Social Security Contributions and Benefits Act 1992 - Articles : S-6
• Income Tax (Earnings and Pensions) Act 2003

REPORTED OPINION OF in

• [2013] STC 2121

CITED in

• Gamatronic (UK) Ltd and Another v Robert Hamilton and Another

This document cites

• Forde and McHugh Ltd v HM Revenue and Customs
• Kuehne + Nagel Drinks Logistics Ltd and Others v HM Revenue and Customs
• Pook v Owen
• Hochstrasser (Inspector of Taxes) v Mayes
• Donnelly v Williamson



See all quotations

• Pook v Owen
• Hochstrasser (Inspector of Taxes) v Mayes
• Social Security Contributions and Benefits Act 1992
• Income Tax (Earnings and Pensions) Act 2003
• Social Security (Contributions) (Amendment No. 2) Regulations 2002