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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
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
Hochstrasser v Mayes [1960] AC 376; (1959) 3 All ER 817; 38 Tax Cas 673 United Kingdom circa 1960 LexisNexis / Westlaw flag 97
Marshall (Inspector of Taxes) v Kerr [1995] AC 739 United Kingdom circa 1995 LexisNexis / Westlaw flag 1
Murphy v Ingram [1974] Ch 363 Court of Chancery United Kingdom circa 1974 LexisNexis / Westlaw flag 3
Price v Revenue & Customs [2013] UKFTT 297 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 30 Apr 2013 BAILII flag 5
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
Vermilion Holdings Ltd v HMRC [2020] UKUT 0162 United Kingdom Upper Tribunal United Kingdom circa 2020 BAILII flag 2
Wicks & Johnson v Firth (Inspector of Taxes) [1982] Ch 355 Court of Chancery United Kingdom circa 1982 LexisNexis / Westlaw flag 9
Wicks & Johnson v Firth (Inspector of Taxes) [1983] 2 AC 214 United Kingdom circa 1983 LexisNexis / Westlaw flag 4
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 flag 346

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