Legislation

Special Commissioners (Jurisdiction and Procedure) Regulations 1994

2 decisions citing this instrument.

Provisions cited

regulation 7 of the Special Commissioners (Jurisdiction and Procedure) Regulations 1994regulation 7A of the Special Commissioners (Jurisdiction and Procedure) Regulations 1994rule 17(6) of the Special Commissioners (Jurisdiction and Procedure) Regulations 1994

Decisions

Mrs Sandra Lesley Whittaker v Her Majesty's Revenue & Customs

Tax LawSpecial Commissioners of Income Tax27 Mar 2006Added 6 Aug 2026

The appellant, Mrs Sandra Lesley Whittaker, married in December 1965 and entered the National Insurance scheme on 7 February 1960, working almost continuously from 1959 and at one point holding four jobs at the same time. Her…

EDI Services Limited & Others v Her Majesty's Revenue & Customs

Tax LawSpecial Commissioners of Income Tax11 Oct 2005Added 6 Aug 2026

HMRC and the accountants Grant Thornton were aware of some 200 cases in which employer companies had used the same arrangements to remunerate directors and employees: antique gold coins located offshore were purchased by the…

trading-arrangements case management directions national-insurance limitation class-1-national-insurance