Usetech Ltd v Young (Inspector of Taxes)

Core Citations

CONSIDERS

• Stevedoring & Haulage Services Ltd v Fuller and Others
• Clark v Oxfordshire Health Authority
• Bryne Brothers (Formwork) v Baird

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• McFarland v Glasgow City Council
• Gordon Haig Emery v Commissioners of Inland Revenue
• Express & Echo Publications Ltd v Tanton

REFERS TO

• R (Professional Contractors Group Ltd) v Commissioners of Inland Revenue
• Synaptek Ltd v Young (Inspector of Taxes)
• Narich Pty. Ltd v Commissioner of Pay-roll Tax

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• Ready Mixed Concrete (South East) Ltd v Minister of Pensions and National Insurance
• Market Investigations Ltd v Minister of Social Security

RESUELVE RECURSO

• Usetech Ltd v Young (Inspector of Taxes)

AFFIRMS

• Usetech Ltd v Young (Inspector of Taxes)

CITES

• Carmichael and Another v National Power Plc
• Emery v Commissioners of Inland Revenue
• O'Kelly v Trusthouse Forte Plc

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• Davies v Braithwaite

CONSIDERS

• Finance Act 2000
• Employment Rights Act 1996
• Taxes Management Act 1970

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• Social Security Contributions (Intermediaries) Regulations 2000
• Working Time Regulations 1998
• Finance Act 2000 - Articles : SCH-12
• Taxes Management Act 1970
• Finance Act 2000
• Employment Rights Act 1996

REPORTED OPINION OF in

• 2004 101 LSG 29 40
• [22/10/2004] TLR 5
• [2004] STI 2220

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• 76 TC 811
• [2004] STC 1671
• 08/10/2004 Daily Cases
• [2005] BTC 48

CONSIDERED in

• Dragonfly Consulting Ltd v R & C Commissioners
• HM Revenue and Customs v Larkstar Data Ltd

REFERRED in

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

This document cites

• Carmichael and Another v National Power Plc
• Stevedoring & Haulage Services Ltd v Fuller and Others
• R (Professional Contractors Group Ltd) v Commissioners of Inland Revenue
• Express & Echo Publications Ltd v Tanton
• O'Kelly v Trusthouse Forte Plc



See all quotations

• R (Professional Contractors Group Ltd) v Commissioners of Inland Revenue
• Synaptek Ltd v Young (Inspector of Taxes)
• Gordon Haig Emery v Commissioners of Inland Revenue
• Essa v Laing Ltd
• McFarland v Glasgow City Council
• Narich Pty. Ltd v Commissioner of Pay-roll Tax
• Clark v Oxfordshire Health Authority
• Davies v Braithwaite
• Emery v Commissioners of Inland Revenue
• Bryne Brothers (Formwork) v Baird
• Ready Mixed Concrete (South East) Ltd v Minister of Pensions and National Insurance
• Market Investigations Ltd v Minister of Social Security
• Usetech Ltd v Young (Inspector of Taxes)
• Finance Act 2000
• Employment Rights Act 1996
• Taxes Management Act 1970
• Social Security Contributions (Intermediaries) Regulations 2000
• Working Time Regulations 1998
• Income Tax (Employments) Regulations 1993
• Income Tax (Employments) Regulations, 1993