Search Results for: Social Security Contributions (Intermediaries) Regulations 2000 (2000 No 272)

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Regina and Commissioners of Inland Revenue ex parte Professional Contractors Group Ltd; Ruud Van Zundert and Square Mile Projects Ltd: Admn 2 Apr 2001

Legislation was introduced changing the taxation of one man companies through which many professional contractors worked. The asserted that this infringed their human rights by depriving them of property rights in the companies, and was an infringement of the right of freedom of movement within member states. Neither argument succeeded. There was no deprivation of … Continue reading Regina and Commissioners of Inland Revenue ex parte Professional Contractors Group Ltd; Ruud Van Zundert and Square Mile Projects Ltd: Admn 2 Apr 2001

Professional Contractors’ Group and Others v Commissioners of Inland Revenue: CA 21 Dec 2001

Legislation had been enacted to tax under Schedule E, people employed through one man service companies and similar. Representatives of such taxpayers sought review of the legislation as incompatible with European law being a hindrance to the freedom of movement of workers and also state aid. The law set to catch those who would be … Continue reading Professional Contractors’ Group and Others v Commissioners of Inland Revenue: CA 21 Dec 2001