Hall (Inspector of Taxes) v Lorimer

JurisdictionEngland & Wales
Judgment Date05 November 1993
Date05 November 1993
CourtCourt of Appeal (Civil Division)
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229 cases
  • Roy Morgan Research Pty Ltd v Commissioner of Taxation
    • Australia
    • Full Federal Court (Australia)
    • Invalid date
  • The Revenue Commissioners v Karshan (Midlands) Ltd T/A Dominos Pizza
    • Ireland
    • Supreme Court
    • 20 October 2023
    ... ... (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 ... ...
  • Éva Yvonne Chadwick v Lypiatt Studio Ltd
    • United Kingdom
    • Chancery Division
    • 31 July 2018
    ...how to do work, therefore the absence of control and direction in that sense can be of little, if any, use as a test.” 83 In Hall (Inspector of Taxes) v Lorimer [1994] 1 WLR 209, the Court of Appeal agreed with the following views expressed by Mummery J at first instance at [1992] 1 WLR 93......
  • James v Greenwich London Borough Council
    • United Kingdom
    • Employment Appeal Tribunal
    • Invalid date
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