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Kuehne and Nagel Drinks Logistics Ltd v HMRC   flag  15

[2012] EWCA Civ 34
England and Wales Court of Appeal - Civil Division
United Kingdom - England and Wales
26th January, 2012

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Commissioners for His Majesty's Revenue and Customs v Marlborough DP Ltd (INCOME TAX - tax avoidance scheme - whether amounts paid by respondent under trust arrangements taxable as earnings from employment under s62 ITEPA 2003 - whether taxable as earnings under Part 7A ITEPA 2003 because paid "in connection with" employment - Edwards v Bairstow challenge) [2024] UKUT 98 United Kingdom Upper Tribunal United Kingdom 12 Apr 2024 BAILII flag
Revenue And Customs v EON UK Plc [2023] EWCA Civ 1383 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 28 Nov 2023 BAILII flag
Campbell v Commissioners for His Majesty's Revenue and Customs (CAPITAL GAINS TAX AND INCOME TAX) [2023] UKUT 265 United Kingdom Upper Tribunal United Kingdom 5 Nov 2023 BAILII flag
M R Currell Ltd v Revenue & Customs (Income Tax and Nics - Paye- payment of 800,000 to an Ebt) [2023] UKFTT 613 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 12 Jul 2023 BAILII flag
EON UK PLC v Revenue and Customs [2022] UKUT 196 United Kingdom Upper Tribunal United Kingdom 19 Jul 2022 BAILII flag 1
Charman v HMRC [2021] EWCA Civ 1804 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 3 Dec 2021 BAILII flag 2
Strategic Branding Ltd v HMRC [2021] UKFTT 474 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 1 Dec 2021 BAILII flag 4
Keith Murphy v Revenue and Customs [2021] UKUT 152 United Kingdom Upper Tribunal United Kingdom 29 Jun 2021 BAILII flag 1
Murphy v Revenue & Customs (NCOME TAX - dispute with Metropolitan Police concerning over-time payments) [2020] UKFTT 461 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 11 Nov 2020 BAILII flag 1
Root 2 Tax Ltd v Revenue & Customs (INCOME TAX : "spread betting" contracts) [2019] UKFTT 744 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 10 Dec 2019 BAILII flag 1
Ah v HMRC (TC) [2019] UKUT 5 United Kingdom Upper Tribunal United Kingdom 9 Jan 2019 BAILII flag
Revenue and Customs v Tottenham Hotspur Ltd (INCOME TAX - termination payments made to football player employees) [2017] UKUT 453 United Kingdom Upper Tribunal United Kingdom 24 Nov 2017 BAILII flag
Tottenham Hotspur Ltd v Revenue and Customs (INCOME TAX/CORPORATION TAX : Employment income) [2016] UKFTT 389 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 3 Jun 2016 BAILII flag 1
Reid v Revenue and Customs (INCOME TAX/CORPORATION TAX : Employment income) [2016] UKFTT 79 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 9 Feb 2016 BAILII flag 1
Thurrock Borough Council v West [2012] EWCA Civ 1437 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 14 Nov 2012 BAILII flag 1

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Wilcock v Eve (1994) 67 Tax Cas 233 United Kingdom circa 1994 flag 2
Hamblett v Godfrey (1986) 59 Tax Cas 694 United Kingdom circa 1986 flag 6
Brumby v Milner (1976) 51 Tax Cas 583 United Kingdom circa 1976 flag 8
Hochstrasser v Mayes [1960] AC 376; (1959) 3 All ER 817; 38 Tax Cas 673 United Kingdom circa 1960 LexisNexis / Westlaw flag 97
Tilley v Wales (Inspector of Taxes) [1943] UKHL 1; [1943] AC 386; [1943] 1 All ER 280; (1943) 25 Tax Cas 136 House of Lords United Kingdom 11 Feb 1943 BAILII flag 24
Mulvey v Coffey [1942] IR 277 circa 1942 1
Cooper v Blakiston [1908] 3 Tax Cas 343 United Kingdom circa 1908 flag 2
Shilton v Wilmshurst 64 Tax Cas 78 United Kingdom circa 1943 flag 13
Laidler v Perry 42 Tax Cas 351 United Kingdom circa 1943 flag 11

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