Keyword

wholly-and-exclusively

2 decisions turning on wholly-and-exclusively.

Darren Demetriou v Commissioners for Her Majesty's Revenue and Customs

Tax LawFirst-tier Tribunal (Tax)15 Jun 2011[2011] UKFTT 394 (TC)Added 6 Aug 2026

The appellant, Darren Demetriou, was a partner in the solicitors' firm Hunt & Hunt from 2000 until 31 August 2005. He accepted that he had caused money to be transferred to a client of the firm to which that client was not…

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