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L.H. Piatkowski v Inspecteur van de Belastingdienst grote ondernemingen Eindhoven (Social Security For Migrant Workers): ECJ 9 Mar 2006

ECJ Freedom of movement for workers – Social security – Person simultaneously employed in one Member State and self-employed in another Member State – Person subject to the social security legislation of each of those States – Regulation (EEC) No 1408/71 – Article 14cb) and Annex VII – Social security contributions levied on interest paid … Continue reading L.H. Piatkowski v Inspecteur van de Belastingdienst grote ondernemingen Eindhoven (Social Security For Migrant Workers): ECJ 9 Mar 2006

Miah v The Secretary of State for Social Security: CA 3 May 2002

The claimant appealed a discontinuance of his Disability Living Allowance. He had been re-assessed after a request for a review of his allowance on being diagnosed as a diabetic. On re-assessment, the doctor used assessment standards based upon diabetics with visual impairment, but the original allowance had been for his lack of mobility. Having failed … Continue reading Miah v The Secretary of State for Social Security: CA 3 May 2002

Hockenjos v Secretary of State for Social Security (No 2): CA 21 Dec 2004

The claimant shared child care with his former partner, but claimed that the system which gave the job-seeker’s child care supplement to one party only was discriminatory. Held: In such cases the supplement usually went to the mother, and this had a diverse impact on men. It was for the Secretary of State to justify … Continue reading Hockenjos v Secretary of State for Social Security (No 2): CA 21 Dec 2004

Roberts v Secretary of State for Social Security: CA 10 May 2001

Renewed application for permission to appeal from a decision allowing the Secretary of State’s appeal from the decision of the Social Security Appeal Tribunal and directing that the weekly rates of widows’ pensions payable to the claimant should be subject to a weekly reduction of seven per cent pursuant to section 39(4) of the 1992 … Continue reading Roberts v Secretary of State for Social Security: CA 10 May 2001

Regina v Secretary of State for Social Security, ex parte the Equal Opportunities Commission: ECJ 7 Jul 1992

Europa Article 7(1)(a) of Directive 79/7 on the progressive implementation of the principle of equal treatment for men and women in matters of social security must be interpreted as authorizing the determination of a statutory pensionable age which differs according to sex for the purposes of granting old-age and retirement pensions and also forms of … Continue reading Regina v Secretary of State for Social Security, ex parte the Equal Opportunities Commission: ECJ 7 Jul 1992

Regina v Secretary of State for Social Services Ex Parte Sarwar and Others: QBD 12 Apr 1995

Regulations introducing a ‘habitual residence’ condition to Income Support were intra vires. Citations: Times 19-Jun-1995, Independent 12-Apr-1995 Statutes: Income Related Benefits Schemes (Miscellaneous Amendments) Regulations 1994 (1994 No 1807), Social Security Contributions and Benefits Act 1992 Jurisdiction: England and Wales Benefits Updated: 26 May 2022; Ref: scu.87777

Regina v Social Security Commissioner, Ex Parte Chamberlain: QBD 7 Jul 2000

On an application to review an earlier incapacity benefit decision, the adjudicating officer or tribunal must first decide if a material change of circumstances existed since the decision, or whether the decision was founded upon some mistake. Only then should he pass on to question whether the ‘all work’ test is satisfied. The distinction between … Continue reading Regina v Social Security Commissioner, Ex Parte Chamberlain: QBD 7 Jul 2000

Mulvey v Secretary of State for Social Security: HL 20 Mar 1997

The appellant had had repayable awards from the social fund and also income support benefit. Deductions were made from the benefit to repay the awards. Her estate was sequestrated. She argued that the awards should no longer be deducted. Held: Deductions by way of recoupment for overpayments of benefit were correctly continued after bankruptcy.Lord Jauncey … Continue reading Mulvey v Secretary of State for Social Security: HL 20 Mar 1997

Chief Adjudication Officer v Wolke; Remelien v Secretary of State for Social Security: HL 13 Nov 1997

The claimant was an EC national who had become resident here but was not seeking work, since she cared for her children. The Secretary of State said that since she was not seeking work, she was not entitled to remain and should make arrangements to leave the UK. Held: The letter asking a claimant to … Continue reading Chief Adjudication Officer v Wolke; Remelien v Secretary of State for Social Security: HL 13 Nov 1997

Regina v Secretary of State for Social Services ex parte Hooker: CA 1983

The plaintiff sought to challenge the policy of the respondent which prevented the issue of a new National Insurance (NI) number on completion of gender re-assignment surgery. She now appealed against denial of her claim. Held: The policy was lawful. McCowan LJ said: ‘since it will not make the slightest practical difference, far from the … Continue reading Regina v Secretary of State for Social Services ex parte Hooker: CA 1983

Raad van bestuur van de Sociale verzekeringsbank v Fischer-Lintjens: ECJ 4 Jun 2015

ECJ Judgment – Reference for a preliminary ruling – Social security for migrant workers – Regulation (EEC) No 1408/71 – Article 27 – Annex VI, section R, point 1(a) and (b) – Concept of pensions payable under the legislation of two or more Member States – Benefits in kind – Retroactive award of a pension … Continue reading Raad van bestuur van de Sociale verzekeringsbank v Fischer-Lintjens: ECJ 4 Jun 2015

Cockburn v Chief Adjudication Officer and Another and Secretary of State for Social Services v Fairey: HL 21 May 1997

The provision of an interpreter for a deaf person was included in range of care needed for attendance for Disability Living Allowance. Dealing with his soiled laundry was not so included: ‘In my opinion it is not enough to ask whether the act in question is done with the aim of keeping the disabled person … Continue reading Cockburn v Chief Adjudication Officer and Another and Secretary of State for Social Services v Fairey: HL 21 May 1997

Gardella v Istituto Nazionale Della Previdenza Sociale: ECJ 4 Jul 2013

ECJ Transfer of pension rights acquired in a Member State – Articles 45 TFEU and 48 TFEU – National rules not allowing for the right to transfer to an international organisation having its head office in another Member State the capital value representing the retirement contributions paid to a national social security body – Aggregation … Continue reading Gardella v Istituto Nazionale Della Previdenza Sociale: ECJ 4 Jul 2013

Kerr v Department for Social Development (Northern Ireland): HL 6 May 2004

Wrongful Refusal of Benefits The claimant was estranged from his family, but claimed re-imbursement of the expenses for his brother’s funeral. The respondent required him to establish that none of his siblings was in a better position than he to pay for the funeral, but he had no means of contacting them. Held: Deciding a … Continue reading Kerr v Department for Social Development (Northern Ireland): HL 6 May 2004

Convery v Revenue and Customs: FTTTx 23 Feb 2010

FTTTx Industrial injuries disablement benefit – employed earner’s employment – contract of service or contract for services – s8 of the Social Security Contributions (Transfer of Functions, etc) Act 1999 -Appeal dismissed Citations: [2010] UKFTT 90 (TC) Links: Bailii Statutes: Social Security Contributions (Transfer of Functions, etc) Act 1999 8 Jurisdiction: England and Wales Benefits … Continue reading Convery v Revenue and Customs: FTTTx 23 Feb 2010

Tennant v Smith (Surveyor of Taxes): HL 14 Mar 1892

A Montrose bank manager had been given free accommodation in a bank house which he was required to occupy. Held: The Inland Revenue could not charge income tax on the value of the accommodation because the employee could not convert the benefit into money. Emoluments were confined to actual money payments and to benefits in … Continue reading Tennant v Smith (Surveyor of Taxes): HL 14 Mar 1892

Abbott v Philbin (Inspector of Taxes): HL 21 Jun 1960

A company’s senior employees had been given an option to subscribe for its shares at the then current market price, the option being exercisable at any time within the next ten years. The employees were thus incentivised to increase the company’s prosperity. The option was non-transferable and would expire on the employee’s death or retirement. … Continue reading Abbott v Philbin (Inspector of Taxes): HL 21 Jun 1960

Krzysztof Filipiak v Dyrektor Izby Skarbowej w Poznaniu: ECJ 19 Nov 2009

ECJ Income tax legislation – Right to deduct social security contributions from the basis of assessment for tax – Right to a tax reduction on the basis of health insurance contributions paid – Refusal where contributions are paid in a Member State other than the State of taxation Whether compatible with Articles 43 EC and … Continue reading Krzysztof Filipiak v Dyrektor Izby Skarbowej w Poznaniu: ECJ 19 Nov 2009

UBS Ag and Another v Revenue and Customs: SC 9 Mar 2016

UBS AG devised an employee bonus scheme to take advantage of the provisions of Chapter 2 of the 2003 Act, with the sole purpose other than tax avoidance, and such consequential advantages as would flow from tax avoidance. Several pre-ordained steps were taken according to a detailed timetable. Once the structure of the scheme had … Continue reading UBS Ag and Another v Revenue and Customs: SC 9 Mar 2016

Oleochem (Scotland) Ltd v Revenue and Customs: SCIT 12 Jan 2009

SCIT National Insurance Contributions; secondary contributor; mariner; whether member of crew of ship or vessel; foreign employer; commercial purpose of arrangements; host employer; agency rules; offshore installations; Floating Production Storage offload Facility (FPSO); whether ship or vessel; whether on voyage; Social Security Contributions and Benefits Act 1992 ; Social Security (Categorisation of Earners ) Regulations … Continue reading Oleochem (Scotland) Ltd v Revenue and Customs: SCIT 12 Jan 2009

Bewry, Regina (On the Application of) v Norwich City Council: Admn 31 Jul 2001

The claimant had sought housing benefits, but his claim was rejected by the respondents who said that he was not liable to make the payments. He argued that the decision was not made by an impartial tribunal since it was held by councillors from the authority which would benefit financially from the refusal of the … Continue reading Bewry, Regina (On the Application of) v Norwich City Council: Admn 31 Jul 2001

Big Bad Wolff Ltd v Revenue and Customs: UTTC 9 Apr 2019

NATIONAL INSURANCE CONTRIBUTIONS – personal service company – self-employed actor – whether Regulation 6(1)(c) of the Social Security Contributions (Intermediaries) Regulations 2000 is satisfied by virtue of the Social Security (Categorisation of Earners) Regulations 1978- yes – appeal dismissed Citations: [2019] UKUT 121 (TCC) Links: Bailii Jurisdiction: England and Wales Taxes – Other Updated: 17 … Continue reading Big Bad Wolff Ltd v Revenue and Customs: UTTC 9 Apr 2019

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

Ford, Regina (on the Application Of) v Inland Revenue: Admn 19 May 2005

Payment of child benefit where parents shared care. Held: Where there was morethan one child, HMRC has a discretion to decide who should have it, without any statutory test (Sched 10, para 5 of the 1992 Act), and may, therefore, allocate the benefit for one child to one household and for another child to the … Continue reading Ford, Regina (on the Application Of) v Inland Revenue: Admn 19 May 2005

Secretary of State for Work and Pensions v W: CA 18 May 2005

The claimant had been married with children. Her husband was accused of abuse of the children, and bailed to live away from home, and then convicted and imprisoned. The claimant applied for income support on the basis that she had been abandoned within the regulations. The Secretary of State appealed a finding that she had … Continue reading Secretary of State for Work and Pensions v W: CA 18 May 2005

London Borough of Lambeth, Regina (on the Application Of) v Secretary of State for Work and Pensions: Admn 20 Apr 2005

The authority had received too much by way of housing benefit subsidy in 1991 and 1992, having failed to refer rents to rent officers. It now challenged the decision of the respondent to recover the overpayment by deductions from future payments. Held: The respondent could recover the overpayment in the way proposed. The later policy … Continue reading London Borough of Lambeth, Regina (on the Application Of) v Secretary of State for Work and Pensions: Admn 20 Apr 2005

Revenue and Customs Commissioners v Thompson: ChD 28 Nov 2005

The claimant had been late in making class 2 national Insurance contributions over many years. The revenue appealed an order that it should have allowed the late paid contributions to count toward his pension entitlements. Held: The late payments may have been because of ignorance or lack of care or diligence, but that was not … Continue reading Revenue and Customs Commissioners v Thompson: ChD 28 Nov 2005

HM Revenue and Customs v Larkstar Data Ltd: ChD 24 Nov 2008

Appeal by HMRC from a decision of the General Commissioners allowing an appeal by Larkstar Data Ltd against a determination by HMRC of liability to income tax under PAYE regulations and social security contributions Judges: Sir Donald Rattee Citations: [2008] EWHC 3284 (Ch), [2009] BTC 415, [2009] STC 1161 Links: Bailii Jurisdiction: England and Wales … Continue reading HM Revenue and Customs v Larkstar Data Ltd: ChD 24 Nov 2008

Raad Van Arbeid v Mme Van Der Bunt Craig: ECJ 5 May 1983

ECJ Irrespective of the characteristics peculiar to the various national laws, social security benefits must be considered to be of the same kind when their purpose and basis of calculation are the same. In that respect, benefits acquired under the legislation of two member states, which seeks to ensure that an aged person deprived of … Continue reading Raad Van Arbeid v Mme Van Der Bunt Craig: ECJ 5 May 1983

Alabaster v Barclays Bank Plc and Another: CA 3 May 2005

The claimant sought increased maternity pay. Before beginning her maternity leave she had been awarded a pay increase, but it was not backdated so as to affect the period upon which the calculation of her average pay was based. The court made a detailed comparison of the regimes for protection under the Employment Rights Act … Continue reading Alabaster v Barclays Bank Plc and Another: CA 3 May 2005

(Un-named) CSDLA/854/03: SSCS 23 Mar 2004

The claimant appealed against the tribunal’s decision that the claimant did not satisfy the conditions for the cooked main meal condition set out in section 72(1)(a)(ii) of the Social Security Contributions and Benefits Act 1992. Citations: [2004] UKSSCSC CSDLA – 854 – 2003 Links: Bailii Statutes: Social Security Contributions and Benefits Act 1992 72(1)(a)(ii) Jurisdiction: … Continue reading (Un-named) CSDLA/854/03: SSCS 23 Mar 2004

Aber Roof Truss Ltd v Revenue and Customs: FTTTx 29 Sep 2010

Statutory Sick Pay – whether an employee unfit to work due to incapacity or illness – employer disputed employee’s entitlement to SSP due to frequent sports injuries – whether SSP payable – yes Citations: [2010] UKFTT 454 (TC) Links: Bailii Statutes: Social Security Contributions and Benefits Act 1992 Jurisdiction: England and Wales Benefits Updated: 09 … Continue reading Aber Roof Truss Ltd v Revenue and Customs: FTTTx 29 Sep 2010

Regina on the Application of Isle of Anglesey County Council v Secretary of State for Work and Pensions: Admn 30 Oct 2003

The claimant council sought re-imbursement from the Secretary of the excess housing benefit payments it had made to claimants. The system expected the Council to have made referrals of high rents to rent officers. The respondent had decided that it had been a failure to make such referrals had led to the overpayments, and that … Continue reading Regina on the Application of Isle of Anglesey County Council v Secretary of State for Work and Pensions: Admn 30 Oct 2003

Chepstow Plant International Ltd and Another v Revenue and Customs: FTTTx 10 Mar 2011

FTTTx Class 1A NIC – Employment-related benefit – Racehorses owned by company but held in name of director – whether interest in horses and horseracing – No – Appeals allowed – s 10 Social Security Contributions and Benefits Act 1992 – s 203 Income Tax (Earnings and Pensions) Act Citations: [2011] UKFTT 166 (TC) Links: … Continue reading Chepstow Plant International Ltd and Another v Revenue and Customs: FTTTx 10 Mar 2011

Tina Yasmin Flemming v The Secretary of State for Work and Pensions: CA 10 May 2002

Judges: Lord Justice Chadwick, Pill LJ, Longmore LJ Citations: [2002] EWCA Civ 641, [2002] 1 WLR 2322 Links: Bailii Statutes: Social Security Contributions and Benefits Act 1992 70(3), Social Security (Invalid Care Allowance) Regulations 1976 5 Jurisdiction: England and Wales Cited by: Cited – Secretary of State for Work and Pensions v Deane CA 23-Jun-2010 … Continue reading Tina Yasmin Flemming v The Secretary of State for Work and Pensions: CA 10 May 2002

Pridding v Secretary of State for Work and Pensions: CA 4 Mar 2002

The claimant received Invalid Care Allowance. His mother, the person he cared for was admitted to hospital, and stayed in hospital for more than three months. Her attendance allowance was stopped, but he continued his claim. The Department reclaimed the allowance for the times when his mother’s Attendance or Disability Living Allowance was suspended because … Continue reading Pridding v Secretary of State for Work and Pensions: CA 4 Mar 2002

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

Regina v Housing Benefit Review Board of The City of Westminster, Ex Parte Mehanne: HL 8 Mar 2001

The applicants had taken a house to rent and claimed benefits. The rent officer determined that the rent was not excessive, but ten days later the housing benefits officer for the same authority determined that it was. Held: Although the wording of the section when re-enacted changed, and the Board had to impose some deduction, … Continue reading Regina v Housing Benefit Review Board of The City of Westminster, Ex Parte Mehanne: HL 8 Mar 2001

Chief Adjudication Officer v Faulds (Scotland): HL 11 May 2000

A claim for industrial injuries benefit must be related to an identifiable accident. Where the injury, being psychological, arose from exposure to a multiple of serious accidents, and no particular one or identified series, could properly be said to be the cause of the injury, the benefit was not payable. The distinction is between an … Continue reading Chief Adjudication Officer v Faulds (Scotland): HL 11 May 2000

Regina v Housing Benefit Review Board of Swale Borough Council ex parte Simon Stuart Marchant: Admn 17 Dec 1998

Where children of a broken marriage split their time equally between both parents, but only one parent received all the Child Benefit, the local authority was entitled to set allowance for size of house supported by housing benefit on the same basis. Citations: Times 21-Jan-1999, Gazette 27-Jan-1999, [1998] EWHC Admin 1141 Links: Bailii Statutes: Social … Continue reading Regina v Housing Benefit Review Board of Swale Borough Council ex parte Simon Stuart Marchant: Admn 17 Dec 1998

Depositors’ Protection Board v Dalia: HL 20 May 1994

The House was asked as to the meaning of the word ‘depositor’. Regulations were prayed in aid which were made four years after the date of the enactment. Held: The protection given by the Depositor Protection Scheme does not extend to equitable assignees of deposits. Such assignees are not depositors within the meaning of the … Continue reading Depositors’ Protection Board v Dalia: HL 20 May 1994

Hanlon v The Law Society: HL 1981

The House considered the impact of the statutory charge under the 1974 Act in matrimonial proceedings. Held: The costs in respect of which the statutory charge bit were the costs of the whole divorce proceedings and not just the financial relief aspect. For property to have been ‘recovered or transferred’ for this purpose, its ownership … Continue reading Hanlon v The Law Society: HL 1981

Regina v Housing Benefit Review Board of Swale Borough Council ex parte Simon Stuart Marchant: CA 17 Nov 1999

A party in a separated couple where primary residence was with the other party, had staying contact, but the child benefit remained unapportioned. That party was not able to claim housing benefit which would reflect his need for larger accommodation to facilitate that staying contact. The decision was an administrative exercise as to whether the … Continue reading Regina v Housing Benefit Review Board of Swale Borough Council ex parte Simon Stuart Marchant: CA 17 Nov 1999

Megarry v Chief Adjudication Officer: CA 12 Nov 1999

The claimant having a high IQ along with autism did not prevent a claim that he suffered a ‘severe impairment of intelligence’ and so disentitle him to the higher rate of mobility under the Disability Living Allowance regulations. Autism could constitute an arrest of development, and also severe impairment of intelligence and social functioning. Citations: … Continue reading Megarry v Chief Adjudication Officer: CA 12 Nov 1999

Chief Adjudication Officer and Another v Rhodes: CA 25 Aug 1998

In order to establish a right to industrial injuries benefit a claimant had to establish both that the injury arose out of the employment and also that it arose ‘in the course of’ the employment. Worker assaulted whilst off sick was unable to claim. Citations: Gazette 23-Sep-1998, Times 25-Aug-1998 Statutes: Social Security Contributions and Benefits … Continue reading Chief Adjudication Officer and Another v Rhodes: CA 25 Aug 1998

Usetech Ltd v HM Inspector of Taxes: SCIT 12 Mar 2004

NATIONAL INSURANCE CONTRIBUTIONS – intermediary rules (‘IR35′) – whether worker to be regarded as in ’employed earner’s employment by the client’ – Social Security Contributions (Intermediaries) Regs 2000, reg 6 – yes – appeal dismissed INCOME TAX – FA 2000, Sch 12 para 1 – whether worker to be regarded as an employee of the … Continue reading Usetech Ltd v HM Inspector of Taxes: SCIT 12 Mar 2004

Jansen v Landesversicherungsanstalt Rheinprovinz: ECJ 5 May 1977

ECJ Article 2 of regulation no 3 and article 4 of regulation no 1408/71, which lay down the matters covered by those regulations, deal with the various national social security schemes in their entirety. The reimbursement of social security contributions therefore forms part of the matters covered by those regulations. Since regulation no 3 does … Continue reading Jansen v Landesversicherungsanstalt Rheinprovinz: ECJ 5 May 1977

Synaptek Ltd v Young (Inspector of Taxes): ChD 28 Mar 2003

The taxpayer was a computer consultant working through the medium of a limited liability company. The respondent sought to make him liable for social security contributions as an employee of the business which used his services. Held: The anti-avoidance provisions were effective. The court listed the factors which weighed on either side of asking whether … Continue reading Synaptek Ltd v Young (Inspector of Taxes): ChD 28 Mar 2003

Usetech Ltd v HM Inspector of Taxes: ChD 8 Oct 2004

The taxpayer operated through a one man limited company employed by a recruitment agency to provide IT services to a customer. He appealed a finding that he was liable to pay tax as an employee. Held: The appeal was dismissed. The legislative scheme anticipated only two contracts and here there were three, but it also … Continue reading Usetech Ltd v HM Inspector of Taxes: ChD 8 Oct 2004

Caisse primaire d’assurance maladie d’Eure-et-Loir v Alicia Tessier, nee Recq: ECJ 19 Jan 1978

Europa A national of a member state who, in another member state, has been subject to a social security scheme which is applicable to all residents can benefit from the provisions of regulation no 1408/71 of the council of 14 june 1971 on the application of social security schemes to employed persons and their families … Continue reading Caisse primaire d’assurance maladie d’Eure-et-Loir v Alicia Tessier, nee Recq: ECJ 19 Jan 1978

Janicki v Secretary of State for the Home Department: CA 2 Feb 2001

The applicant had to show that her injuries arose from the use of a ‘hand held vibrating tool.’ The tool did not itself vibrate, but its use involved resting her hands on a vibrating surface, so as to cause the tool to vibrate. She came to suffer from carpal tunnel syndrome. Held: The source of … Continue reading Janicki v Secretary of State for the Home Department: CA 2 Feb 2001

Moyna v Secretary of State for Work and Pensions: HL 31 Jul 2003

The appellant had applied for and been refused disability living allowance on the basis of being able to carry out certain cooking tasks. Held: The purpose of the ‘cooking test’ is not to ascertain whether the applicant can survive, or enjoy a reasonable diet, without assistance. It is a notional test, a thought-experiment, to calibrate … Continue reading Moyna v Secretary of State for Work and Pensions: HL 31 Jul 2003

Mirga v Secretary of State for Work and Pensions, Samin v Westminster City Council: SC 27 Jan 2016

The claimants, a Polish national and an Austrian national, appealed against decisions of the Court of Appeal upholding decisions that they were not entitled to certain benefits, namely income support and housing assistance respectively, pursuant to the provisions of United Kingdom domestic law. Held: The claimants’ appeals failed. When she applied, Ms Mirga was not … Continue reading Mirga v Secretary of State for Work and Pensions, Samin v Westminster City Council: SC 27 Jan 2016

Sharfudeen v T J Morris Ltd T/A Home Bargains: EAT 3 Mar 2017

EAT Unfair Dismissal: Constructive Dismissal – RACE DISCRIMINATION – Direct UNLAWFUL DEDUCTION FROM WAGES Constructive dismissal – section 95(1)(c) Employment Rights Act 1996 – whether breach of the implied term – Malik and Anor v BCCI SA [1997] ICR 606 HL Race discrimination – sections 13(1), 23 and 136(2) Equality Act 2010 – direct discrimination … Continue reading Sharfudeen v T J Morris Ltd T/A Home Bargains: EAT 3 Mar 2017

Serpol Ltd v Revenue and Customs: FTTTx 14 Mar 2011

Appeal against determinations made under Regulation 80 of the Income Tax (Pay As You Earn) Regulations 2003 and a decision under Section 8 of the Social Security Contributions (Transfer of Functions etc) Act 1999 on basis that the taxpayers came within the agency legislation – appeal allowed in part as a result of exclusions Citations: … Continue reading Serpol Ltd v Revenue and Customs: FTTTx 14 Mar 2011

RJM, Regina (on the Application of) v Secretary of State for Work and Pensions: HL 22 Oct 2008

The 1987 Regulations provided additional benefits for disabled persons, but excluded from benefit those who had nowhere to sleep. The claimant said this was irrational. He had been receiving the disability premium to his benefits, but this was cancelled when he lost his home. Held: The appeal was dismissed. The disabilty premium, as part of … Continue reading RJM, Regina (on the Application of) v Secretary of State for Work and Pensions: HL 22 Oct 2008

Hooper and Others, Regina (on the Application of) v Secretary of State for Work and Pensions: HL 5 May 2005

Widowers claimed that, in denying them benefits which would have been payable to widows, the Secretary of State had acted incompatibly with their rights under article 14 read with article 1 of Protocol 1 and article 8 of the ECHR. Held: The Secretary’s appeal succeeded. Section 6 of the 1998 Act permitted the discrimination as … Continue reading Hooper and Others, Regina (on the Application of) v Secretary of State for Work and Pensions: HL 5 May 2005

Charles Tyrwhitt Llp v Revenue and Customs: UTTC 12 Jul 2021

NATIONAL INSURANCE CONTRIBUTIONS – limited liability partnership-employees’ bonus scheme – bonuses paid after employees had become members of partnership – whether employed or self-employed earnings- Social Security Contributions and Benefits Act 1992 ss 3 and 6 – Social Security (Contributions) Regulations 2001 Reg 3 (5) and (6) Citations: [2021] UKUT 165 (TCC) Links: Bailii Statutes: … Continue reading Charles Tyrwhitt Llp v Revenue and Customs: UTTC 12 Jul 2021

NVCS Ltd v Revenue and Customs (Statutory Maternity Pay – Entitlement To SMP): FTTTx 17 Oct 2019

STATUTORY MATERNITY PAY – entitlement to SMP – termination of employment when going on maternity leave – conciliation by ACAS – whether COT3 agreement can compromise claim to SMP – held that SMP is payable – s203 Employment Rights Act 1996 – Section 164, Social Security Contributions and Benefits Act 1992 [2019] UKFTT 635 (TC) … Continue reading NVCS Ltd v Revenue and Customs (Statutory Maternity Pay – Entitlement To SMP): FTTTx 17 Oct 2019

Ciclat Soc Coop v Consip SpA and Others: ECJ 10 Nov 2016

ECJ (Judgment) Reference for a preliminary ruling – Directive 2004/18/EC – Article 45 – Articles 49 and 56 TFEU – Public procurement – Conditions for exclusion from a procedure for the award of public works contracts, public supply contracts and public service contracts – Obligations relating to the payment of social security contributions – Social … Continue reading Ciclat Soc Coop v Consip SpA and Others: ECJ 10 Nov 2016

UBS Ag v Revenue and Customs: FTTTx 15 Sep 2010

FTTTx Regulation 80, PAYE Regulations – Section 8, Social Security Contributions (Transfer of Functions, etc) Act 1999 – whether sums paid into a share scheme were earnings of the staff for whom they were paid – whether the shares purchased as part of the scheme were restricted securities within the meaning of Chapter 2 of … Continue reading UBS Ag v Revenue and Customs: FTTTx 15 Sep 2010

Knauer v Landeshauptmann von Vorarlberg: ECJ 21 Jan 2016

ECJ Judgment – Reference for a preliminary ruling – Regulation (EC) No 883/2004 – Article 5 – Meaning of ‘equivalent benefits’ – Equal treatment of old-age benefits of two Member States of the European Economic Area – National legislation taking into account old-age benefits received in other Member States for the purpose of calculating social … Continue reading Knauer v Landeshauptmann von Vorarlberg: ECJ 21 Jan 2016

Moss v Revenue and Customs: FTTTx 1 Jul 2010

NATIONAL INSURANCE – appellant paying married woman’s contributions – whether eligible to make additional Class 3 contributions – precluded by ss 13-14 Social Security Contributions and Benefits Act 1992 – whether domestic legislation compatible with Community and Convention rights – yes – appeal dismissed [2010] UKFTT 295 (TC) Bailii England and Wales Taxes – Other … Continue reading Moss v Revenue and Customs: FTTTx 1 Jul 2010

Secretary of State for Work and Pensions v Tolley: SC 29 Jul 2015

The Court was asked whether the United Kingdom is precluded, by Council Regulation (EC) No 1408/71 on the application of social security schemes to employed persons, self-employed persons and members of their families moving within the Community, from imposing a requirement of residence in Great Britain as a condition of entitlement to Disability Living Allowance … Continue reading Secretary of State for Work and Pensions v Tolley: SC 29 Jul 2015

Spring Salmon and Seafood Ltd v Revenue and Customs: FTTTx 11 Sep 2014

FTTTx Income Tax; PAYE Determinations; National Insurance Contributions Decisions; bonus; effect of reference in accounts to fish stocks; whether paper transaction; whether contingent liability or accrual; Time Bar; deliberate conduct; whether liability excluded by agreement and/or undertaking; Taxpayer struck off Register of Companies and subsequently restored to the Register; effect of restoration; Income Tax (Pay … Continue reading Spring Salmon and Seafood Ltd v Revenue and Customs: FTTTx 11 Sep 2014

Winder and Others, Regina (on The Application of) v The Equality and Human Rights Commission: Admn 30 Jul 2014

The defendant local authority had introduced a Council Tax Reduction scheme which purported to restrict concessions to thosewho had lived within the area for the previous two years. The claimants sought permission to judicially review the scheme as unlawful and discriminatory. Held: Review was granted. The scheme was unlawful. Hickinbottom J [2014] EWHC 2617 (Admin), … Continue reading Winder and Others, Regina (on The Application of) v The Equality and Human Rights Commission: Admn 30 Jul 2014

Kabir v Revenue and Customs: FTTTx 22 Jul 2014

FTTTx INCOME TAX – PAYE – Penalties and income tax – Whether sufficient evidence to displace decisions under s 8 Social Security Contributions (Transfer of Functions Etc.) Act 1999, Regulation 80 of the Income Tax (Pay As You Earn) Regulations 2003 determinations, Closure Notice and discovery assessments – No – Whether reasonable excuse for failure … Continue reading Kabir v Revenue and Customs: FTTTx 22 Jul 2014

Consorzio Stabile Libor Lavori Pubblici v Comune di Milano: ECJ 10 Jul 2014

ECJ Judgment – Request for a preliminary ruling – Public procurement – Contracts falling below the threshold provided for in Directive 2004/18/EC – Articles 49 TFEU and 56 TFEU – Principle of proportionality – Conditions for exclusion from a tender procedure – Criteria for qualitative selection relating to the personal situation of the tenderer – … Continue reading Consorzio Stabile Libor Lavori Pubblici v Comune di Milano: ECJ 10 Jul 2014

National Association of Colliery Overmen, Deputies and Shot Firers, Regina (on the Application Of) v Secretary of State for Work and Pensions: Admn 1 May 2003

Pitchford J [2003] EWHC 607 (Admin) Bailii Social Security Contributions Benefit Act 1992 108 England and Wales Citing: See also – National Association of Colliery Overmen, Deputies and Shot Firers, Regina (on the Application Of) v Secretary of State for Work and Pensions (Costs) Admn 1-May-2003 . . Cited by: See Also – National Association … Continue reading National Association of Colliery Overmen, Deputies and Shot Firers, Regina (on the Application Of) v Secretary of State for Work and Pensions: Admn 1 May 2003

DB Group Services (UK) Ltd v Revenue and Customs: CA 16 Apr 2014

The two companies had established schemes designed to minimise tax on payments to employees, using a purpose made company to take advantage of exemptions under section 423. In oe cse the Revenue appealed against rejection of its challenge,nd in the other the taxpayer. Held: HMRC’s appeal failed, and that of the second company (UBS) succeeed. … Continue reading DB Group Services (UK) Ltd v Revenue and Customs: CA 16 Apr 2014

Brown v Revenue and Customs: FTTTx 13 May 2013

FTTTx NATIONAL INSURANCE – Home Responsibilities Protection – Married Women’s Election to pay Reduced Rate Contributions – whether election made when original Certificate of Election may have been destroyed – whether election had lapsed – whether election correctly reinstated – Social Security Contributions (Transfer of Functions) Act 1999 – Appeal allowed. [2013] UKFTT 300 (TC) … Continue reading Brown v Revenue and Customs: FTTTx 13 May 2013

Secretary of State for Work and Pensions v Deane: CA 23 Jun 2010

Care Allowance withheld for full time student The claimant cared for her daughter but then commenced a university degree course. Being in full time education, her entitlement to Invalid Care Allowance was withheld. The Secretary of State appealed against a re-instatement of the benefit. Held: The SS’s appeal succeeded. In deciding whether the claimant was … Continue reading Secretary of State for Work and Pensions v Deane: CA 23 Jun 2010