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Trowbridge Office Cleaning Services Ltd v HMRC 2

[2017] UKFTT 501

First-tier Tribunal (Health Education and Social Care Chamber)

United Kingdom

28th April, 2017

Cases Referring to this Case

Case Name	Citation(s)	Court †	Jurisdiction	Date	Full Text		Citation Index
EXCHEQUER SOLUTIONS Ltd v Revenue & Customs (PAYE & NIC - travel and subsistence expenses - whether ordinary commuting or travel to temporary workplace)	[2022] UKFTT 181	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	13 Jun 2022	BAILII		3
Exchequer Solutions Ltd v Commissioners for His Majesty's Revenue and Customs (PAYE & NIC - travel and subsistence expenses paid by umbrella Co servicing construction industry clients - whether mutuality of obligation to constitute overarching contract of employment or whether arrangement amounted to series of individual assignments in which case travel expenses not allowable as ordinary commuting expenses)		United Kingdom Upper Tribunal	United Kingdom	24 Jan 2024	BAILII

Cases and Articles Cited

Case Name	Citation(s)	Court †	Jurisdiction	Date	Full Text		Citation Index
Exchequer Solutions Ltd v Commissioners for His Majesty's Revenue and Customs (PAYE & NIC - travel and subsistence expenses paid by umbrella Co servicing construction industry clients - whether mutuality of obligation to constitute overarching contract of employment or whether arrangement amounted to series of individual assignments in which case travel expenses not allowable as ordinary commuting expenses)		United Kingdom Upper Tribunal	United Kingdom	24 Jan 2024	BAILII

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