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Aemtrie Ltd v Revenue and Customs (CORONAVIRUS JOB RETENTION SCHEME - whether employees were fixed or variable rate employees)   flag 

[2024] UKFTT 247
First-tier Tribunal (Health Education and Social Care Chamber)
United Kingdom
22nd March, 2024

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
ARK ANGEL LTD v Revenue & Customs (Coronavirus Job Retention Scheme - whether new employment arrangements shams or otherwise to be disregarded entirely) [2023] UKFTT 705 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 4 Aug 2023 BAILII flag 1
Fearn v The Board of Trustees of the Tate Gallery [2020] EWCA Civ 104 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 12 Feb 2020 BAILII flag 5
Brain Disorders Research Ltd Partnership v Revenue and Customs (INCOME TAX tax avoidance scheme) [2017] UKUT 176 United Kingdom Upper Tribunal United Kingdom 8 May 2017 BAILII flag 7
Protectacoat Firthglow Ltd v Szilagyi [2009] EWCA Civ 98; [2009] IRLR 365; [2009] ICR 835 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 20 Feb 2009 BAILII flag 44
Murphy v Young & Co ’ s Brewery plc [1996] EWCA Civ 1000; [1997] 1 All ER 518; [1997] 1 WLR 1591 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 20 Nov 1996 BAILII flag 60

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