Keyword

national-insurance

5 decisions turning on national-insurance.

EDI Services Limited EDI International Limited H & M Services Limited H & M (Uk) Limited v Her Majesty's Revenue & Customs

Tax LawSpecial Commissioners of Income Tax26 Apr 2006Added 6 Aug 2026

The four appellant companies — EDI Services Limited, EDI International Limited, H&M Services Limited and H&M (UK) Limited — were two small computer software groups, each holding company owning the other pair as subsidiaries. Mr…