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Revenue and Customs v Vermilion Holdings Ltd     1

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
OOCL UK Branch v Revenue And Customs (PAYE/NICs - whether payment made by third party to all employees taxable as income from employment)	[2023] UKFTT 996	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	24 Nov 2023	BAILII

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Vermilion Holdings Ltd v HMRC	[2020] UKUT 0162	United Kingdom Upper Tribunal	United Kingdom	circa 2020	BAILII		2
Price v Revenue & Customs	[2013] UKFTT 297	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	30 Apr 2013	BAILII		5
DCC Holdings (UK) Ltd v Revenue and Customs Commissioners	[2010] UKSC 58; [2011] 1 WLR 44	United Kingdom Supreme Court	United Kingdom	15 Dec 2010	BAILII		49
R v Secretary of State for the Environment, Transport and the Regions; Ex parte Spath Holme Ltd	[2000] UKHL 61; [2001] 2 AC 349; [2001] 1 All ER 195; [2001] 2 WLR 15; [2001] 1 EGLR 129	House of Lords	United Kingdom	7 Dec 2000	BAILII		279
Marshall (Inspector of Taxes) v Kerr	[1995] AC 739		United Kingdom	circa 1995	LexisNexis / Westlaw		1
Wicks & Johnson v Firth (Inspector of Taxes)	[1983] 2 AC 214		United Kingdom	circa 1983	LexisNexis / Westlaw		4
Wicks & Johnson v Firth (Inspector of Taxes)	[1982] Ch 355	Court of Chancery	United Kingdom	circa 1982	LexisNexis / Westlaw		9
WT Ramsay Ltd v Inland Revenue Commissioners	[1981] UKHL 1; [1982] AC 300; [1981] 1 All ER 865; (1981) 54 Tax Cas 101	House of Lords	United Kingdom	12 Mar 1981	BAILII		346
Murphy v Ingram	[1974] Ch 363	Court of Chancery	United Kingdom	circa 1974	LexisNexis / Westlaw		3
Hochstrasser v Mayes	[1960] AC 376; (1959) 3 All ER 817; 38 Tax Cas 673		United Kingdom	circa 1960	LexisNexis / Westlaw		97