R & C Commissioners v RALC Consulting Ltd

Core Citations

CONSIDERS

• Income Tax (Earnings and Pensions) Act 2003
• Taxes Management Act 1970 - Articles : S-36
• Social Security Contributions (Intermediaries) Regulations 2000

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• Tribunals, Courts and Enforcement Act 2007 - Articles : S-12

REFERS TO

• Carmichael and Another v National Power Plc
• Usetech Ltd v Young (Inspector of Taxes)
• McMeechan v Secretary of State for Employment

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• Ready Mixed Concrete (South East) Ltd v Minister of Pensions and National Insurance
• Prater v Cornwall County Council
• Clark v Oxfordshire Health Authority
• Dragonfly Consulting Ltd v R & C Commissioners
• HM Revenue and Customs v Larkstar Data Ltd
• JLJ Services Ltd v Revenue and Customs Commissioners
• Stringfellow Restaurants Ltd v Nadine Quashie
• Mann
• R & C Commissioners v Kickabout Productions Ltd (Talksport, or Paul Hawksbee)
• James v Greenwich London Borough Council
• Revenue and Customs Commissioners v Professional Game Match Officials Ltd
• The Commissioners for HM Revenue and Customs v Atholl House Productions Ltd
• Kickabout Productions Ltd v The Commissioners for HM Revenue and Customs
• Red White and Green Ltd v R & C Commissioners (Eamonn Holmes)

REPORTED OPINION OF in

• [2024] BTC 513

This document cites

• Carmichael and Another v National Power Plc
• Usetech Ltd v Young (Inspector of Taxes)
• Prater v Cornwall County Council
• McMeechan v Secretary of State for Employment
• Dragonfly Consulting Ltd v R & C Commissioners



See all quotations

• Stringfellow Restaurants Ltd v Nadine Quashie
• JLJ Services Ltd v Revenue and Customs Commissioners
• Clark v Oxfordshire Health Authority
• Ready Mixed Concrete (South East) Ltd v Minister of Pensions and National Insurance
• Island Consultants Ltd v R & C Commissioners
• Taxes Management Act 1970
• Income Tax (Earnings and Pensions) Act 2003
• Social Security Contributions (Intermediaries) Regulations 2000
• R & C Commissioners v Kickabout Productions Ltd (Talksport, or Paul Hawksbee)
• James v Greenwich London Borough Council
• Revenue and Customs Commissioners v Atholl House Productions Ltd
• Revenue and Customs Commissioners v Professional Game Match Officials Ltd
• Kickabout Productions Ltd v The Commissioners for HM Revenue and Customs
• The Commissioners for HM Revenue and Customs v Atholl House Productions Ltd
• Red White and Green Ltd v R & C Commissioners (Eamonn Holmes)