Red White and Green Ltd v R & C Commissioners (Eamonn Holmes)
| Jurisdiction | UK Non-devolved |
| Court | Upper Tribunal (Tax and Chancery Chamber) |
| Judgment Date | 29 March 2023 |
| Neutral Citation | [2023] UKUT 83 (TCC) |
| Year | 2023 |
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5 cases
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THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS v RALC CONSULTING LIMITED [2024] UKUT 00099 (TCC)
...of the FTT’s reasoning in such cases. The correct approach is to read the decision “in the round” (Red White & Green Ltd v HMRC [2023] UKUT 83 (TCC) at [36] – [37]). Discussion 33. The principal question before the FTT was whether the intermediaries legislation could apply to the contractua......
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Atholl House Productions Ltd
...self-employment – see Hall at 218C, Atholl House UT at paragraph [113] to [115] and Red White and Green Ltd v R & C Commrs (Eamonn Holmes)[2023] BTC 508 (RWG) at paragraph [112];time commitment – the time commitment which the engagement involves is a relevant factor. An engagement which doe......
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R & C Commissioners v RALC Consulting Ltd
...of the FTT's reasoning in such cases. The correct approach is to read the decision in the round (Red White & Green Ltd v R & C Commrs[2023] BTC 508 at [36]–[37]). Discussion [33] The principal question before the FTT was whether the intermediaries legislation could apply to the contractual ......
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McCann Media Ltd v R & C Commissioners
...RMC. He emphasised the limited scope to interfere with an evaluative judgment of the FTT referring to Red White & Green Ltd v R & C Commrs[2023] BTC 508 (“Red White and Green”) at [36]–[37]. [30] In relation to the argument that “Mr McCann was entitled to undertake work … at his own sole di......
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