HM Revenue and Customs v Annabel's (Berkeley Square) Ltd and Others

Core Citations

CONSIDERS

• Wrottesley v Regent Street Florida Restaurant
• Nerva v R.L. & G. Ltd
• Quistclose Investments Ltd v Rolls Razor Ltd ((in Liquidation))

REFERS TO

• Quistclose Investments Ltd v Rolls Razor Ltd ((in Liquidation))
• Barclays Mercantile Business Finance Ltd v Mawson (Inspector of Taxes)

RESUELVE RECURSO

• HM Revenue and Customs v Annabel's (Berkeley Square) Ltd and Others

APPLIES

• Wrottesley v Regent Street Florida Restaurant

AFFIRMS

• HM Revenue and Customs v Annabel's (Berkeley Square) Ltd and Others

CONSIDERS

• Nerva v R.L. & G. Ltd
• National Minimum Wage Regulations 1999
• National Minimum Wage Act 1998

[See more]

• The Income Tax (Pay As You Earn) Regulations 2003
• Wages Act 1986 - Articles : S-16

REPORTED OPINION OF in

• [13/05/2009] TLR 2
• 07/05/2009 Daily Cases
• [2009] STC 1551

[See more]

• [2009] ICR 1123
• [2009] 4 All ER 55

CONSIDERED in

• Antigua and Barbuda Transport Board v Anderson Carty; Antigua and Barbuda Transport Board v Anique Francis
• Antigua and Barbuda Transport Board v Anderson Carty

This document cites

• Quistclose Investments Ltd v Rolls Razor Ltd ((in Liquidation))
• Quistclose Investments Ltd v Rolls Razor Ltd ((in Liquidation))
• Barclays Mercantile Business Finance Ltd v Mawson (Inspector of Taxes)
• Nerva v R.L. & G. Ltd
• HM Revenue and Customs v Annabel's (Berkeley Square) Ltd and Others



See all quotations

• Nerva v R.L. & G. Ltd
• Wrottesley v Regent Street Florida Restaurant
• Wrottesley v Regent Street Florida Restaurant
• National Minimum Wage Act 1998
• Wages Act 1986
• Social Security (Contributions) Regulations 2001
• National Minimum Wage Regulations 1999