Keyword

employment-status

2 decisions turning on employment-status.

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…

Richard H Madeley Judith Anne Finnigan v Her Majesty's Revenue & Customs

Tax LawSpecial Commissioners of Income Tax8 Jun 2006Added 6 Aug 2026

Richard Madeley and his wife Judith Finnigan, the television presenters, presented ITV's morning magazine programme "This Morning" from 1993 until 2001 under separate contracts of employment with Granada Television Limited, and…

employment-status wholly-and-exclusively income-tax tax-appeals statutory construction