The Commissioners for HM Revenue and Customs v Atholl House Productions Ltd

Core Citations

CONSIDERS

• Income Tax (Earnings and Pensions) Act 2003
• Social Security Contributions (Intermediaries) Regulations 2000
• Employment Rights Act 1996

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• Employment Rights Act 1996

CONSIDERS

• Willers v Joyce and Another (No 2)
• McGregor v Edinburgh Leisure
• Matthews and Another v Revenue and Customs Commissioners

REFERS TO

• Carmichael and Another v National Power Plc
• Department for Work and Pensions v Webley
• Nethermere (St. Neots) Ltd v Gardiner

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• O'Kelly v Trusthouse Forte Plc
• Usetech Ltd v Young (Inspector of Taxes)
• Synaptek Ltd v Young (Inspector of Taxes)
• Lane v Shire Roofing Company (Oxford) Ltd
• Lee Ting Sang v Chung Chi-Keung
• McMeechan v Secretary of State for Employment
• Hall (Inspector of Taxes) v Lorimer
• Hall (Inspector of Taxes) v Lorimer
• R (Professional Contractors Group Ltd) v Commissioners of Inland Revenue
• Fall v Hitchen
• Global Plant Ltd v Secretary of State for Social Services
• Collier v Sunday Referee Publishing Company Ltd
• Market Investigations Ltd v Minister of Social Security
• Turner v Sawdon & Company
• Davies v Braithwaite
• Ready Mixed Concrete (South East) Ltd v Minister of Pensions and National Insurance
• Bunce v Postworth Ltd trading as Skyblue
• Young & Woods Ltd v West
• Autoclenz Ltd v Belcher and Others
• Autoclenz Ltd v Belcher and Others
• Weight Watchers (UK) Ltd v HM Revenue and Customs
• Montgomery v Johnson Underwood Ltd
• Stringfellow Restaurants Ltd v Nadine Quashie
• Troutbeck SA v Mr Gary White and Another
• 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 Professional Game Match Officials Ltd

REFERRED in

• Kickabout Productions Ltd v The Commissioners for HM Revenue and Customs
• The Revenue Commissioners v Karshan (Midlands) Ltd T/A Dominos Pizza

CONSIDERED in

• The Commissioners for HM Revenue & Customs v Payroll & Pension Services (PPS Umbrella Company) Ltd
• Commissioners for HM Revenue and Customs v Professional Game Match Officials Ltd

REPORTED OPINION OF in

• [2022] 4 All ER 461
• [2022] ICR 1059
• [2022] BTC 12

[See more]

• [2022] STC 837

This document cites

• Carmichael and Another v National Power Plc
• Nethermere (St. Neots) Ltd v Gardiner
• R (Professional Contractors Group Ltd) v Commissioners of Inland Revenue
• Hall (Inspector of Taxes) v Lorimer
• Usetech Ltd v Young (Inspector of Taxes)



See all quotations

• Autoclenz Ltd v Belcher and Others
• Troutbeck SA v Mr Gary White and Another
• O'Kelly v Trusthouse Forte Plc
• McMeechan v Secretary of State for Employment
• Autoclenz Ltd v Belcher and Others
• Department for Work and Pensions v Webley
• Bunce v Postworth Ltd trading as Skyblue
• Montgomery v Johnson Underwood Ltd
• Stringfellow Restaurants Ltd v Nadine Quashie
• Synaptek Ltd v Young (Inspector of Taxes)
• Turner v Sawdon & Company
• Fall v Hitchen
• Young & Woods Ltd v West
• Matthews and Another v Revenue and Customs Commissioners
• Davies v Braithwaite
• Weight Watchers (UK) Ltd v HM Revenue and Customs
• Lane v Shire Roofing Company (Oxford) Ltd
• Global Plant Ltd v Secretary of State for Social Services
• Hall (Inspector of Taxes) v Lorimer
• Collier v Sunday Referee Publishing Company Ltd
• McGregor v Edinburgh Leisure
• Lee Ting Sang v Chung Chi-Keung
• Ready Mixed Concrete (South East) Ltd v Minister of Pensions and National Insurance
• Market Investigations Ltd v Minister of Social Security
• Employment Rights Act 1996
• Income Tax (Earnings and Pensions) Act 2003
• Social Security Contributions (Intermediaries) Regulations 2000
• National Minimum Wage Regulations 1999
• Working Time Regulations 1998
• Arnold v Britton and Others