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Murphy v HMRC 3

[2022] EWCA Civ 1112

England and Wales Court of Appeal - Civil Division

United Kingdom - England and Wales

4th August, 2022

Cases Referring to this Case

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
GAIN CAPITAL LTD v Revenue & Customs (Employee shares - subscription price outstanding - cease employment)	[2023] UKFTT 61	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	19 Jan 2023	BAILII
Wired Orthodontics Limitedian Hutchinsonsusan Bessant v Revenue & Customs (Procedure : Other)	[2023] UKFTT 17	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	6 Jan 2023	BAILII

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
Owen v Pook	[1970] AC 244; (1969) 2 All ER 1; 45 Tax Cas 571		United Kingdom	circa 1970	LexisNexis / Westlaw		41
Eagles v Levy	19 Tax Cas 23		United Kingdom				5
Keith Murphy v Revenue and Customs	[2021] UKUT 152	United Kingdom Upper Tribunal	United Kingdom	29 Jun 2021	BAILII		1
Murphy v Revenue & Customs (NCOME TAX - dispute with Metropolitan Police concerning over-time payments)	[2020] UKFTT 461	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	11 Nov 2020	BAILII		1
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
GAIN CAPITAL LTD v Revenue & Customs (Employee shares - subscription price outstanding - cease employment)	[2023] UKFTT 61	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	19 Jan 2023	BAILII
Wired Orthodontics Limitedian Hutchinsonsusan Bessant v Revenue & Customs (Procedure : Other)	[2023] UKFTT 17	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	6 Jan 2023	BAILII

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