Usetech Ltd v Young (Inspector of Taxes)

Core Citations

REPORTED OPINION OF in

• 2004 Sp C 404

APPLIED in

• Dragonfly Consulting Ltd v R & C Commissioners

APPEAL RESOLVED in

• Usetech Ltd v Young (Inspector of Taxes)

AFFIRMED in

• Usetech Ltd v Young (Inspector of Taxes)

REFERRED in

• HM Revenue and Customs v Larkstar Data Ltd

This document cites

• Massey v Crown Life Insurance Company
• Express & Echo Publications Ltd v Tanton
• R (Professional Contractors Group Ltd) v Commissioners of Inland Revenue
• Morren v Swinton and Pendlebury Borough Council
• FS Consulting Ltd v McCaul (HM Inspector of Taxes)



See all quotations

• Young & Woods Ltd v West
• McManus (John) v Griffiths (Inspector of Taxes) ; McManus (Diane) v Same
• Nethermere (St Neols) Ltd v Taverna
• Hall (Inspector of Taxes) v Lorimer
• Ready Mixed Concrete (South East) Ltd v Minister of Pensions and National Insurance
• Social Security Contributions and Benefits Act 1992
• Finance Act 2000
• Social Security Contributions (Intermediaries) Regulations 2000
• Income Tax (Employments) Regulations 1993