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R (on the application of Professional Contractors Group Ltd v IRC   flag  4

[2001] EWHC Admin 236
High Court of England and Wales
United Kingdom - England and Wales
2nd April, 2001

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction †  Date Full Text Citation Index
Alternative Book Co Ltd v Revenue & Customs [2008] UKSPC SPC00685 United Kingdom Special Commissioners of Income Tax United Kingdom 19 May 2008 BAILII flag
Usetech Ltd v Young [2004] EWHC 2248 (Ch); (2004) 76 Tax Cas 811 High Court of England and Wales United Kingdom - England and Wales 8 Oct 2004 BAILII flag 23

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction †  Date Full Text Citation Index
"Tax and the Labour Market: Taxing Personal Services Income in the UK" (2008) 1 Journal of Applied Law and Policy 59 Oats, Lynne; Sadler, Pauline Australia circa 2008 AustLII flag
"The Effect of the Human Rights Act 1998 on Taxation Policy and Administration" (2004) 2 (2) E-Journal of Tax Research 155 Lee, Natalie Australia circa 2004 AustLII flag

Legislation Cited

Legislation Name Provision
Finance Act 1997

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction †  Date Full Text Citation Index
Italian Republic v Commission of the European Community C-6/97 [1999] ECR 1-2981 Europe circa 1999 flag 1
[1999] Ecr 1-3735 [1999] ECR 1-3735 Europe circa 1999 flag 1
[1999] Ecr 1-3913 [1999] ECR 1-3913 Europe circa 1999 flag 1
Belgium v Commission Case C-75/97 [1999] ECR 1/3671 Europe circa 1999 flag 1
ICI v Colmer [1998] ECR 1-4695 Europe circa 1998 flag 2
[1998] Ecr 1-225 [1998] ECR 1-225 Europe circa 1998 flag 1
[1998] Ecr 1-7907 [1998] ECR 1-7907 Europe circa 1998 flag 1
National and Provincial Building Society v United Kingdom [1997] ECHR 87; (1998) 25 EHRR 127 European Court of Human Rights Europe 23 Oct 1997 BAILII flag 70
[1997] Ecr 1-2471 [1997] ECR 1-2471 Europe circa 1997 flag 1
[1997] Ecr 1-3091 [1997] ECR 1-3091 Europe circa 1997 flag 1
Duff v Minister for Agriculture (Case C-63/93) [1996] ECR 1-569 Europe circa 1996 flag 4
France v Commission Case C-241/94 [1996] ECR 1/4551 Europe circa 1996 flag 1
Football Association v Jean-Marc Bosman [1995] ECR 1-4921; [1996] 1 CMLR 645 Europe circa 1996 flag 5
[1995] Ecr 1-4165 [1995] ECR 1-4165 Europe circa 1995 flag 3
Alpine Investments BV v Minister van Financien [1995] ECR 1-1141 Europe circa 1995 flag 3
Commission v Italy Case C-119/92 [1994] ECR 1-393 Europe circa 1994 flag 1
Customs and Excise v Schindler Case C-275/92 [1994] ECR 1-1039 Europe circa 1994 flag 1
[1993] Ecr 1-1663 [1993] ECR 1-1663 Europe circa 1993 flag 1
[1993] Ecr 1-887 [1993] ECR 1-887 Europe circa 1993 flag 1
Bachmann v Belgium [1992] ECR 1-249 Europe circa 1992 flag 2
Elliniki Radiophonia Tileorassi AE v Dimotiki Etariia Pliroforissis (C-260/89 [1991] ECR 1/2925 Europe circa 1991 flag 1
Frankovitch v Italy [1991] ECR 1 Europe circa 1991 flag 17
Elliniki Radiophonia Tileorass-AE v Plisofatissis and Kouvelas ERT [1991] ECR 1-2925 Europe circa 1991 flag 5
Brown v Secretary of State for Scotland [1988] ECR 3205; [1988] 3 CMLR 403 Europe circa 1988 flag 38
R v AG ex parte Imperial Chemical Industries [1987] 1 CMLR 72 Europe circa 1987 flag 11
Deufil GmbH & Co KG v Commission Case C-310/85 [1987] ECR 1-901 Europe circa 1987 flag 1
Commission v France [1986] ECR 273; [1987] 1 CMLR 401 Europe circa 1987 flag 67
Commission v Italy [1983] ECR 2525 Europe circa 1983 flag 2
Sunday Times v United Kingdom [1979] ECHR 1; (1979-80) 2 EHRR 245; (1979) 58 ILR 491 European Court of Human Rights Europe 26 Apr 1979 BAILII flag 341
Rewe-Zentral [1979] EUECJ R-120/78; [1979] ECR 649; [1979] 3 CMLR 494 Court of Justice of the European Communities Europe 20 Feb 1979 BAILII flag 99
Van Tiggele [1978] ECR 25; [1978] 2 CMLR 528 Europe circa 1978 flag 19
Kenny v Insurance Officer [1978] ECR 1489 Europe circa 1978 flag 10
Italy v Commission [1974] ECR 709 Europe circa 1974 flag 86
[1961] Ecr 91 [1961] ECR 91 Europe circa 1961 flag 1
Alternative Book Co Ltd v Revenue & Customs [2008] UKSPC SPC00685 United Kingdom Special Commissioners of Income Tax United Kingdom 19 May 2008 BAILII flag
Carmichael v National Power plc [1999] UKHL 47; [1999] 4 All ER 897; [1999] 1 WLR 2042; [2000] IRLR 43; [1999] ICR 1226 House of Lords United Kingdom 18 Nov 1999 BAILII flag 342
R v Chief Constable of Sussex; Ex parte International Trader's Ferry Ltd [1998] UKHL 40; [1999] 2 AC 418; [1999] 1 All ER 129; [1998] 3 WLR 1260 House of Lords United Kingdom 11 Nov 1998 BAILII flag 71
IRC v Willoughby [1997] UKHL 29; (1997) 70 Tax Cas 57; [1997] 1 WLR 1071 House of Lords United Kingdom 10 Jul 1997 BAILII flag 30
Nethermere (St Neots) Ltd v Gardiner [1984] ICR 612; [1984] IRLR 240 United Kingdom circa 1984 flag 1
Market Investigations Ltd v Minister of Social Security [1969] 2 QB 173; [1968] 3 All ER 732; [1969] 2 WLR 1 United Kingdom circa 1969 LexisNexis / Westlaw flag 4
2 QB 497 2 QB 497 United Kingdom circa 1969 LexisNexis / Westlaw flag 18
Usetech Ltd v Young [2004] EWHC 2248 (Ch); (2004) 76 Tax Cas 811 High Court of England and Wales United Kingdom - England and Wales 8 Oct 2004 BAILII flag 23
Express and Echo Publications Ltd v Tanton [1999] EWCA Civ 949; [1999] IRLR 367; [1999] ICR 693 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 11 Mar 1999 BAILII flag 114

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