Kickabout Productions Ltd v The Commissioners for HM Revenue and Customs

Core Citations

CONSIDERS

• Income Tax (Earnings and Pensions) Act 2003
• Tribunals, Courts and Enforcement Act 2007 - Articles : S-12
• Tribunals, Courts and Enforcement Act 2007 - Articles : S-11

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• Social Security Contributions (Intermediaries) Regulations 2000

CONSIDERS

• Dragonfly Consulting Ltd v R & C Commissioners

REFERS TO

• Massey v Crown Life Insurance Company
• Hall (Inspector of Taxes) v Lorimer
• Hall (Inspector of Taxes) v Lorimer

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• Shogun Finance Ltd v Hudson
• Market Investigations Ltd v Minister of Social Security
• Devonald v Rosser & Sons
• Ready Mixed Concrete (South East) Ltd v Minister of Pensions and National Insurance
• Revenue and Customs Commissioners v Newey (t/a Ocean Finance)
• Christa Ackroyd Media Ltd v Revenue and Customs Commissioners
• Uber BV and Others v Aslam and Others
• Revenue and Customs Commissioners v Atholl House Productions Ltd
• The Commissioners for HM Revenue and Customs v Atholl House Productions Ltd

REPORTED OPINION OF in

• [2022] STC 876
• [2022] 4 All ER 500
• [2022] BTC 13

This document cites

• Hall (Inspector of Taxes) v Lorimer
• Massey v Crown Life Insurance Company
• Shogun Finance Ltd v Hudson
• Dragonfly Consulting Ltd v R & C Commissioners
• Hall (Inspector of Taxes) v Lorimer



See all quotations

• Ready Mixed Concrete (South East) Ltd v Minister of Pensions and National Insurance
• Devonald v Rosser & Sons
• Market Investigations Ltd v Minister of Social Security
• Tribunals, Courts and Enforcement Act 2007
• Income Tax (Earnings and Pensions) Act 2003
• Social Security Contributions (Intermediaries) Regulations 2000
• Marks and Spencer Plc v BNP Paribas Securities Services Trust Company (Jersey) Ltd
• Christa Ackroyd Media Ltd v Revenue and Customs Commissioners
• Revenue and Customs Commissioners v Newey (t/a Ocean Finance)
• R & C Commissioners v Kickabout Productions Ltd (Talksport, or Paul Hawksbee)
• Revenue and Customs Commissioners v Atholl House Productions Ltd
• Uber BV and Others v Aslam and Others
• The Commissioners for HM Revenue and Customs v Atholl House Productions Ltd