Hall (Inspector of Taxes) v Lorimer

JurisdictionEngland & Wales
Judgment Date05 November 1993
Date05 November 1993
CourtCourt of Appeal (Civil Division)
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228 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 ... ...
  • Wilson
    • United Kingdom
    • First Tier Tribunal (Tax Chamber)
    • 20 May 2020
    ...pay for any of the overheads out of the income he was entitled to receive. [114] Ms Murray relies on the cases of Hall (HMIT) v Lorimer [1993] BTC 473 and Market Investigations Ltd v Minister of Social Security [2010] BTC 103 to describe the correct approach to assessing the question of whe......
  • Ms J Varnish v British Cycling Federation T/a British Cycling and UK Sports Council T/a UK Sport: 2404219/2017
    • United Kingdom
    • Employment Tribunal
    • 16 January 2019
    ...• Mirror Group Newspapers Ltd v Gunning [1986] ICR 145 CA • Deborah Lawrie-Blum v Land Barden-Wurttenberg [1987] ICR 483 • Hall v Lorimer [1994] WLR 209 • Carmichael & Anor v National Power PLC [1999] 1 WLR 2042 • South Lanarkshire Council v Smith & others UKEAT/873.99 • Montgomery v Johnso......
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