Revenue and Customs Commissioners v Professional Game Match Officials Ltd

Core Citations

CONSIDERS

• Income Tax (Earnings and Pensions) Act 2003
• Employment Rights Act 1996 - Articles : S-211
• Social Security Contributions and Benefits Act 1992

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• Employment Protection (Consolidation) Act 1978 - Articles : S-122
• Redundancy Payments Act 1965
• Contracts of Employment Act 1963 - Articles : SCH-1
• The Income Tax (Pay As You Earn) Regulations 2003
• Covid-19 Credit Guarantee Scheme 2020
• Clark v Oxfordshire Health Authority

DISTINGUISHES

• Cheng Yuen v Royal Hong Kong Golf Club
• Quashie v Stringfellows Restaurants
• Stringfellow Restaurants Ltd v Nadine Quashie

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• Addison Lee Ltd v Gascoigne
• Weight Watchers (UK) Ltd v HM Revenue and Customs

REFERS TO

• Autoclenz Ltd v Belcher and Others
• St Ives Plymouth Ltd v Haggerty
• Troutbeck SA v Mr Gary White and Another

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• Secretary of State for Justice v Windle & Arada
• Carmichael and Another v National Power Plc
• Nethermere (St. Neots) Ltd v Gardiner
• O'Kelly v Trusthouse Forte Plc
• Usetech Ltd v Young (Inspector of Taxes)
• S v Secretary of State for the Home Department
• Prater v Cornwall County Council
• Costwold Developments Construction Ltd v Williams
• Montgomery v Johnson Underwood Ltd
• Professional Game Match Officials Ltd
• James v Greenwich London Borough Council
• Zuijs v Wirth Brothers Pty Ltd
• Ready Mixed Concrete (South East) Ltd v Minister of Pensions and National Insurance
• Stagecraft Ltd v Minister of National Insurance

CITES

• Bryne Brothers (Formwork) v Baird
• McMeechan v Secretary of State for Employment
• Stephenson v Delphi Diesel Systems Ltd

CONSIDERED in

• Commissioners for HM Revenue and Customs v Professional Game Match Officials Ltd

REFERRED in

• The Commissioners for HM Revenue and Customs v Atholl House Productions Ltd
• The Revenue Commissioners v Karshan (Midlands) Ltd T/A Dominos Pizza
• Exchequer Solutions Ltd v R & C Commissioners

[See more]

• Atholl House Productions Ltd
• R & C Commissioners v RALC Consulting Ltd

REPORTED OPINION OF in

• [2022] 1 All ER 971
• [2021] STC 1956
• [2021] BTC 27

This document cites

• Secretary of State for Justice v Windle & Arada
• Carmichael and Another v National Power Plc
• Nethermere (St. Neots) Ltd v Gardiner
• Usetech Ltd v Young (Inspector of Taxes)
• Prater v Cornwall County Council



See all quotations

• Troutbeck SA v Mr Gary White and Another
• O'Kelly v Trusthouse Forte Plc
• S v Secretary of State for the Home Department
• McMeechan v Secretary of State for Employment
• Autoclenz Ltd v Belcher and Others
• Montgomery v Johnson Underwood Ltd
• Stringfellow Restaurants Ltd v Nadine Quashie
• Chilcott and Others v HM Revenue and Customs
• Addison Lee Ltd v Gascoigne
• St Ives Plymouth Ltd v Haggerty
• Stagecraft Ltd v Minister of National Insurance
• Quashie v Stringfellows Restaurants
• Murad & Foo v Perbadanan Pembangunan Pulau Pinang; Ong Chin Lee
• Zuijs v Wirth Brothers Pty Ltd
• Clark v Oxfordshire Health Authority
• Stephenson v Delphi Diesel Systems Ltd
• Weight Watchers (UK) Ltd v HM Revenue and Customs
• Costwold Developments Construction Ltd v Williams
• Bryne Brothers (Formwork) v Baird
• Ready Mixed Concrete (South East) Ltd v Minister of Pensions and National Insurance
• Ready Mixed Concrete (South East) Ltdv Minister of Pensions and National Insurance
• Cheng Yuen v Royal Hong Kong Golf Club
• Professional Game Match Officials Ltd
• Employment Protection (Consolidation) Act 1978
• Social Security Contributions and Benefits Act 1992
• Employment Rights Act 1996
• Redundancy Payments Act 1965
• Contracts of Employment Act 1963
• Income Tax (Earnings and Pensions) Act 2003
• The Income Tax (Pay As You Earn) Regulations 2003