TC09663 - [2025] UKFTT 01250 (TC)

Fecha: 17-Jul-2025

Authorities and documents

Authorities and documents

The authorities to which we were specifically referred by the parties included:

(1)

Van Boeckel v C & E Comrs [1981] STC 290 (‘Van Boeckel’);

(2)

C & E Comrs v Pegasus Birds Ltd [2004] STC 1509; [2004] EWCA Civ 1015 (‘Pegasus Birds (2)’);

(3)

Ready Mixed Concrete (Southeast) Ltd v Minister for Pensions and National Insurance [1968] 2 QB 497 (‘Ready Mixed Concrete’);

(4)

Moher (t/a Premier Dental Agency) v HMRC [2012] UKUT 260 (TCC), [2012] STC 1356 (‘Moher’);

(5)

Adecco UK Ltd v HMRC [2018] EWCA Civ 1794, [2018] STC 1722 (‘Adecco’);

(6)

Yarmouth v France (1887) 19 QBD 647 (‘Yarmouth v France’);

(7)

K5K Ltd v HMRC [2022] UKFTT 217 (TC) (‘K5K’);

(8)

Express & Echo Publications Ltd v Taunton [1999] IRLR 367 (‘Express & Echo Publications’);

(9)

HMRC v Talentcore Ltd (t/a Team Spirits) [2011] UKUT (TCC) (‘Talentcore’); and

(10)

Professional Game Match Officials Ltd v R & C Comrs [2024] UKSC 29 (‘PGMOL’).

The documents to which we were referred were: (i) the Hearing Bundle consisting of 949 pages; (ii) the Authorities Bundle consisting of 254 pages; (iii) the Appellant’s Supplementary Bundle consisting of 558 pages; (iv) HMRC’s Skeleton Argument dated 24 June 2025; and (v) the Appellant’s Skeleton Argument dated 10 July 2025.