Cowell v Quilter Goodison & Company Ltd

JurisdictionEngland & Wales
Year1989
Date1989
CourtCourt of Appeal (Civil Division)
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13 cases
  • Tiffin v Lester Aldridge LLP
    • United Kingdom
    • Court of Appeal (Civil Division)
    • 11 July 2012
    ...because it is equally not possible for an individual to be an employee of himself and his co-partners (see Cowell v. Quilter Goodison Co Ltd and Q.G. Management Services Ltd [1989] IRLR 392). Unfortunately, the authors of section 4(4) were apparently unaware of this. The subsection is dire......
  • Altus Group (UK) Ltd v Baker Tilly Tax and Advisory Services LLP and another
    • United Kingdom
    • Chancery Division
    • 7 January 2015
    ...Wales that a member of a partnership cannot be an employee of the partnership: see Ellis v Joseph Ellis & Co [1905] 1 KB 324; Cowell v Quilter Goodison Co Ltd [1989] IRLR 392; Tiffin v Lester Aldridge LLP [2012] 1 WLR 1887. Section 4(4) of the Limited Liability Partnerships Act 2000 provide......
  • Bates van Winkelhof v Clyde & Company LLP and another (Pubic Concern at Work intervening)
    • United Kingdom
    • Supreme Court
    • 21 May 2014
    ...previous case considering whether a partner could be a limb (b) worker. But both Ellis v Joseph Ellis & Co [1905] 1 KB 324 and Cowell v Quilter Goodison Co Ltd [1989] IRLR 392 established that a partner could not be an employee. Essentially this was because the partners were all in a cont......
  • Hans Henning Reinhard v Ondra LLP and Others
    • United Kingdom
    • Chancery Division
    • 14 January 2015
    ...& Co [1905] 1 KB 324 (discussed by Elias LJ at [52] of his judgment in Clyde & Co) and recognised by the Court of Appeal in Cowell v Quilter Goodison Co Ltd [1989] IRLR 392 and Tiffin. It is implicit in the judgments of all of the judges in Clyde & Co that this is the current position. It i......
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2 firm's commentaries
  • Weekly Tax Update - Monday 6 February 2012
    • United Kingdom
    • Mondaq United Kingdom
    • 13 February 2012
    ...an individual to be an employee of himself and his co-partners (see Cowell v. Quilter Goodison Co Ltd and Q.G. Management Services Ltd [1989] IRLR 392). Unfortunately, the authors of section 4(4) were apparently unaware of this. The subsection is directed to ascertaining whether a particula......
  • Changes To The Taxation Of Partnerships
    • United Kingdom
    • Mondaq United Kingdom
    • 16 July 2013
    ...may either be a partner, or an employee, but not both (see Cowell v Quilter Goodison Co Ltd and Quilty Management Services Limited [1989] IRLR 392). But in the case of an LLP the position is different: as a matter of the general law a person may be a member and an employee of the LLP, in th......
3 books & journal articles
  • Table of Cases
    • United Kingdom
    • Wildy Simmonds & Hill Law of Insolvent Partnerships and Limited Liability Partnerships Contents
    • 29 August 2015
    ...Re [2008] EWHC 2339 (Ch), [2009] 1 WLR 1499 219 Cove, Debtor (No 83 of 1988), Re [1990] 1 WLR 708 85 Cowell v Quilter Goodison Co Ltd [1989] IRLR 392 12, 576 Cox v Hickman 11 ER 431, (1860) 8 HL Cas 268 191, 192 Croftbell Ltd, Re [1990] BCC 781 112 Cuckmere Brick Co Ltd v Mutual Finance Ltd......
  • Introduction
    • United Kingdom
    • Wildy Simmonds & Hill Law of Insolvent Partnerships and Limited Liability Partnerships Contents
    • 29 August 2015
    ...as employees since they cannot employ themselves (see Ellis v Joseph Ellis & Co [1905] 1 KB 324, and Cowell v Quilter Goodison Co Ltd [1989] IRLR 392) and it appears that the position is the same for LLP members; even though they would be employed by the LLP, the courts have held that they ......
  • Application of the company directors disqualification act 1986
    • United Kingdom
    • Wildy Simmonds & Hill Law of Insolvent Partnerships and Limited Liability Partnerships Contents
    • 29 August 2015
    ...texts of director disqualification. 42 39 Ellis v Joseph Ellis & Co [1905] 1 KB 324, and Cowell v Quilter Goodison Company Ltd [1989] IRLR 392. 40 CDDA, s 6, modified as it appears in IPO, Sch 8. 41 CDDA, s 6(1)(b). 42 See A Mithani (ed), Mithani: Directors’ Disqualification (LexisNexis, lo......

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