How many times has [2014] STC 297 been cited?

[2014] STC 297 is cited by 2 judgment(s) in this dataset.

[2014] STC 297

· cited by 2 · influence score 12/100

Is it still good law? No negative treatment found in this dataset — it has been cited without being doubted or overruled here.

How to cite

[2014] STC 297

Neutral citation format (OSCOLA). Always confirm against the official judgment.

Cited · 1Followed · 1

Cited — The Commissioners for HMRC v Atholl House Productions Limited 2022-04-26
“…tax consequences are more favourable to an employee than to the self-employed: see Davies v Braithwaite [1931] 2 KB 628, Matthews v HMRC [2012] UKUT 299 (TCC); [2014] STC 297.…”
Followed — The Commissioners for HMRC v Atholl House Productions Limited 2022-04-26
“…The following year, the Upper Tribunal (Mann J) gave judgment in Matthews v HMRC [2012] UKUT 229 (TCC); [2014] STC 297, in which the taxpayers contended that they were employees and HMRC argued that they were self-employed. If the taxpayers were right, they were not chargeable …”