Demibourne v HMRC

Core Citations

REPORTED OPINION OF in

• [2005] STC SCD 667
• 2005 Sp C 486

REFERRED in

• Refson v HM Revenue and Customs

CONSIDERED in

• Louis Andre Monteil v The Board of Inland Revenue

This document cites

• Massey v Crown Life Insurance Company
• Marks v McNally (Inspector of Taxes)
• Hall (Inspector of Taxes) v Lorimer
• Ready Mixed Concrete (South East) Ltd v Minister of Pensions and National Insurance
• Taxes Management Act 1970



See all quotations

• Transfer of Undertakings (Protection of Employment) Regulations 1981
• Income Tax (Employments) Regulations 1993