Commissioners for HM Revenue and Customs v Vermilion Holdings Ltd

Core Citations

CONSIDERS

• Income Tax (Earnings and Pensions) Act 2003 - Articles : S-471
• Finance Act 1976 - Articles : S-61
• The Income Tax (Pay As You Earn) Regulations 2003

REVERSES

• Vermilion Holdings Ltd v Revenue and Customs Commissioners

CONSIDERS

• Marshall (Inspector of Taxes) v Kerr

REFERS TO

• Charman v Revenue and Customs Commissioners
• Jenks v Dickinson (Inspector of Taxes)
• Wilcock (Inspector of Taxes) v Eve

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• Marshall (Inspector of Taxes) v Kerr
• Wicks v Firth
• Harding v HM Revenue and Customs
• TC02703: Steven Price and related appeals
• Mairs (HM Inspector of Taxes) v Haughey

APPLIES

• Fowler v Revenue and Customs Commissioners
• Wicks v Firth

REPORTED OPINION OF in

• [2024] 1 All ER 685
• [2023] STC 1834
• [2023] 1 WLR 3908

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• [2023] BTC 26