Keyword

agency-legislation

2 decisions turning on agency-legislation.

Guarantee Protection Insurance Limited v Commissioners for Her Majesty's Revenue and Customs

Tax LawFirst-tier Tribunal (Tax)20 May 2011[2011] UKFTT 343 (TC)Added 6 Aug 2026

Guarantee Protection Insurance Limited is a specialist insurer, around half of whose business consists of providing domestic insurance backed guarantees (IBGs) to customers of contractors, including double-glazing firms, so that…

Serpol Limited v Commissioners for Her Majesty's Revenue and Customs

Tax LawFirst-tier Tribunal (Tax)14 Mar 2011[2011] UKFTT 174 (TC)Added 6 Aug 2026

The appellant, Serpol Limited, was set up by David Tomlinson, a Detective Chief Superintendent who retired from the Bedfordshire Police in May 2002, together with his friend Peter Platt, after Mr Tomlinson was asked to continue…

employment-status tax-appeals supervision-direction-or-control paye class-1-national-insurance