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https://www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim11812
May 22, 2014 · The Queen (on the application of Oriel Support Ltd) v HMRC. The Court of Appeal confirmed that where a person (A) who is either. the employer of another person (B), or
https://www.casemine.com/judgement/uk/5a8ff7e460d03e7f57eb2a61
1. Oriel Support Ltd (referred to in this decision as "OSL") appeals against two decisions taken by the Respondents ("HMRC"). One was contained in HMRC's letter to OSL dated 8 December 2006.
https://library.croneri.co.uk/cch_uk/btc/2009-btc-206
Jun 17, 2008 · R (on the application of Oriel Support Ltd) v Revenue and Customs Commissioners. [2009] BTC 206 Queen’s Bench Division (Administative Court); Court of Appeal (Civil Division).
https://assets.publishing.service.gov.uk/media/5abbad5e40f0b67d67479ce2/Grand_UK_Ltd_and_Others_v_HMRC_.pdf
Court of Appeal in R (on the application of Oriel Support Ltd) v HMRC [2009] STC 1397 (‘Oriel Support’). Oriel Support provided services to labour providers who employed workers either under contracts of employment or under an agency arrangement. As part of its …
https://library.croneri.co.uk/cch_uk/btc/2007-btc-465
Dec 14, 2006 · Revenue and Customs Commissioners v Oriel Support Ltd. [2007] BTC 465; Revenue and Customs Commissioners v Oriel Support Ltd. [2007] BTC 465 [2006] EWHC 3217 (Ch). Chancery Division. Warren J. Judgment delivered 14 December 2006. ... Search the HMRC Archive. Search the Red and Green Archive.
https://www.supremecourt.uk/cases/docs/uksc-2009-0074-judgment.pdf
Ltd (“Warranty”), which is a member of the Oriel group of companies, the holding company of which is Oriel Group plc. Prior to the implementation of Project C, NIG reinsured the risks under the policies with Practical Insurance Company Ltd (“Practical”), a Gibraltar-based reinsurer which is another member of the Oriel group. 7.
https://www.gov.uk/tax-and-chancery-tribunal-decisions/the-queen-on-the-application-of-telefonica-europe-plc-and-telefonica-uk-limited-v-the-commissioners-for-hm-revenue-and-customs-2016-ukut-0173-tcc
Dec 01, 2016 · Read the full decision in The Queen on the Application of Telefonica Europe Plc and Telefonica UK Limited v The Commissioners for HM Revenue and Customs: [2016] UKUT 0173 (TCC).. JUDICIAL REVIEW ...Author: HM Courts & Tribunals Service
http://taxandchancery_ut.decisions.tribunals.gov.uk/Documents/decisions/the-queen-on-application-of-ace-drinks-v-hmrc.pdf
Excise warehouses and anything else that will support a business need to become an Owner of Goods.” j. On 4 July 2014, another officer of HMRC, Miss Gibson of HMRC Local ... enable HMRC to complete a wholly fresh review of the decision to refuse the . 6 ... “Global Sourcing Import and Export Ltd” as a bona fide supplier. The only
http://montclarecampbell.co.uk/feed-items/oriel-support-ltd-v-revenue-cusoms-2007-uukspc-spc00641-11-october-2007/
Oriel Support Ltd v Revenue Cusoms [2007] UUKSPC SPC00641 (11 October 2007)Source: Bailii.orgPublished on 2007-10-28
https://assets.publishing.service.gov.uk/media/576e5eb5e5274a0da90000a2/Telefonica-v-HMRC.pdf
[2016] UKUT 0173 (TCC) Case number UTJR/2015/003 ... explain to HMRC the fundamental difficulties inherent in the adoption of the Usage Methodology which was a breach of Telefonica’s procedural ... was made in support of the application for permission to commence judicial review
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