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Revenue and Customs v Vermilion Holdings Ltd   flag  1

[2020] UKUT 162
United Kingdom Upper Tribunal
United Kingdom
27th May, 2020

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 flag

Legislation Cited

Legislation Name Provision
Finance Act 1976 s61

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
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 flag 279
Hochstrasser v Mayes [1960] AC 376; (1959) 3 All ER 817; 38 Tax Cas 673 United Kingdom circa 1960 LexisNexis / Westlaw flag 97
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 flag 49
Wicks & Johnson v Firth (Inspector of Taxes) [1982] Ch 355 Court of Chancery United Kingdom circa 1982 LexisNexis / Westlaw flag 9
Price v Revenue & Customs [2013] UKFTT 297 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 30 Apr 2013 BAILII flag 5
Wicks & Johnson v Firth (Inspector of Taxes) [1983] 2 AC 214 United Kingdom circa 1983 LexisNexis / Westlaw flag 4
Murphy v Ingram [1974] Ch 363 Court of Chancery United Kingdom circa 1974 LexisNexis / Westlaw flag 3
Vermilion Holdings Ltd v HMRC [2020] UKUT 0162 United Kingdom Upper Tribunal United Kingdom circa 2020 BAILII flag 2
Marshall (Inspector of Taxes) v Kerr [1995] AC 739 United Kingdom circa 1995 LexisNexis / Westlaw flag 1
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 flag

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