How many times has [2012] UKUT 260 (TCC) been cited?

[2012] UKUT 260 (TCC) is cited by 2 judgment(s) in this dataset.

[2012] UKUT 260 (TCC)

· cited by 2 · influence score 13/100

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

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

Considered · 1Cited · 1

Cited — Mercy Global Consult Limited (in liquidation) v Abayomi Adegbuyi-Jackson & Ors 2023-10-04
“…Services v CCE [1995] STC 588,Adecco UK Ltd v Revenue and Customs Commissioners [2018] EWCA Civ 1794, [2018] STC 1722,Moher v Revenue and Customs Commissioners [2012] UKUT 260 (TCC), [2012] STC 1356 andCase C-434/05 Stichting Regionaal Opleidingen Centrum Noor-Kennemerland/West-Friesland (Horizon College) v Staatssecretaris van Financiën […”
Considered — Mainpay Limited v The Commissioners for His Majesty’s Revenue and Customs 2022-12-09
“… between the parties and not simply at the question of whether control of the worker had been assigned (UT at [101]-[102]). The UT also considered Moher v HMRC [2012] UKUT 260 (TCC) which it concluded offered little support for Mainpay’s general proposition that the VAT classification of these supplies turned on the question of control of …”