Hall (Inspector of Taxes) v Lorimer
| Jurisdiction | England & Wales |
| Judgment Date | 05 November 1993 |
| Date | 05 November 1993 |
| Court | Court of Appeal (Civil Division) |
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235 cases
- Roy Morgan Research Pty Ltd v Commissioner of Taxation
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The Revenue Commissioners v Karshan (Midlands) Ltd T/A Dominos Pizza
... ... (b) The proper criteria whereby, under the Taxes Consolidation Act 1997 , a worker should submit a tax return pursuant to ... in RMC ... Blayney J. in Ó Coindealbhain (Inspector of Taxes) v. Mooney [1990] 1 IR 422 at p. 429–430, on the other ... Hellyer Brothers [1987] IRLR 232 ; Hall v. Lorimor [1992] STC 599 , [1994] STC 23 ; Montgomery v. Johnson ... ...
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Paya Ltd and Others
...was an employment contract by examining whether the individual in question was in business on his own account. In Hall (HMIT) v Lorimer [1993] BTC 473 the court interpreted the approach in Market Investigations Ltd essentially as requiring a multi-factorial exercise. Overview of submissions......
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SAE Education Ltd v The Commissioners for Her Majesty's Revenue & Customs, TC 03358
...similar to that described in a different context by Mummery J in Hall v Lorimer [1992] STC 599 at p 611, approved on appeal by Nolan LJ ([1994] STC 23 at p 29): “In order to decide whether a person carries on business on his own account it is necessary to consider many different aspects of ......
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