Talentcore Ltd (t/a Team Spirits) v HM Revenue and Customs

Core Citations

CONSIDERS

• Income and Corporation Taxes Act 1988 - Articles : S-134
• Income Tax (Earnings and Pensions) Act 2003 - Articles : S-44
• Income Tax (Earnings and Pensions) Act 2003 - Articles : S-45

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• Income Tax (Earnings and Pensions) Act 2003 - Articles : S-47
• Social Security (Categorisation of Earners) Regulations 1978
• Express & Echo Publications Ltd v Tanton
• James v Redcats (Brands) Ltd
• Ready Mixed Concrete (South East) Ltd v Minister of Pensions and National Insurance

REFERS TO

• R (Westminster City Council) v National Asylum Support Service
• Bryne Brothers (Formwork) v Baird

CITES

• Re McGuckian (No 1)
• John Hudson & Company, Ltd v Kirkness (HM Inspector of Taxes)
• Omar Parks Ltd v Elkington ; Ron Grundy (Melbourne) Ltd v Bonehevo

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• HM Revenue and Customs v Valentine Martketing Holdings Ltd

FOLLOWS

• Procter & Gamble UK v HM Revenue and Customs
• Edwards (Inspector of Taxes) v Bairstow

REPORTED OPINION OF in

• [2011] STC 2377
• [2011] BTC 1869

This document cites

• John Hudson & Company, Ltd v Kirkness (HM Inspector of Taxes)
• Procter & Gamble UK v HM Revenue and Customs
• John Hudson & Company, Ltd v Kirkness (HM Inspector of Taxes)
• R (Westminster City Council) v National Asylum Support Service
• R (Westminster City Council) v National Asylum Support Service



See all quotations

• Express & Echo Publications Ltd v Tanton
• Re McGuckian (No 1)
• HM Revenue and Customs v Valentine Martketing Holdings Ltd
• Omar Parks Ltd v Elkington ; Ron Grundy (Melbourne) Ltd v Bonehevo
• Edwards (Inspector of Taxes) v Bairstow
• James v Redcats (Brands) Ltd
• Talentcore Ltd t/a Team Spirits
• 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
• Income and Corporation Taxes Act 1988
• Income Tax (Earnings and Pensions) Act 2003