EMI Group Electronics Ltd v Coldicott (Inspector of Taxes)

Core Citations

---

CONSIDERS

• Wales (HM Inspector of Taxes) v Tilley
• Hochstrasser (Inspector of Taxes) v Mayes
• Henley v Murray (HM Inspector of Taxes)

[See more]

• Prendergast v Cameron
• Laidler v Perry ; Morgan v Perry
• Henry (Inspector of Taxes) v Foster; sub nom Dewhurst v Hunter (Inspector of Taxes)
• R Stewart Jeffries Parker Ginsberg Ltd v Parker
• Mairs (HM Inspector of Taxes) v Haughey (Northern Ireland)
• EMI Group Electronics Ltd v Coldicott (Inspector of Taxes)
• EMI Group Electronics Ltd v Coldicott (Inspector of Taxes)
• Shilton v Wilmshurst
• Delaney v Staples (trading as De Montfort Recruitment)
• Dale (HM Inspector of Taxes) v de Soissons
• Brumby v Milner
• Bray v Best

REFERS TO

• Henley v Murray (HM Inspector of Taxes)

RESUELVE RECURSO

• EMI Group Electronics Ltd v Coldicott (Inspector of Taxes)

APPLIES

• Henry (Inspector of Taxes) v Foster; sub nom Dewhurst v Hunter (Inspector of Taxes)
• Dale v de Soissons

CONSIDERS

• Shilton v Wilmshurst
• Laidler v Perry ; Morgan v Perry
• Comptroller-General of Inland Revenue v Knight

[See more]

• Bray v Best
• Mairs (HM Inspector of Taxes) v Haughey
• Wilcock (Inspector of Taxes) v Eve
• Hamblett v Godfrey
• Delaney v Staples (trading as De Montfort Recruitment)
• Income and Corporation Taxes Act 1988 - Articles : S-19
• Income and Corporation Taxes Act 1988 - Articles : S-203
• Income and Corporation Taxes Act 1970 - Articles : S-187
• Taxes Management Act 1970 - Articles : S-56A
• Wages Act 1986 - Articles : S-7
• Employment Protection (Consolidation) Act 1978 - Articles : S-49
• Employment Rights Act 1996 - Articles : S-86

AFFIRMED in

• EMI Group Electronics Ltd v Coldicott (Inspector of Taxes)

APPLIED in

• Goldberg v HM Revenue and Customs

REFERRED in

• Fuchs v Commissioner of Inland Revenue
• SCA Packaging Ltd v HM Customs & Excise
• The Commissioners for HM Revenue and Customs v E.on UK Plc

[See more]

• MacDonald (Inspector of Taxes) v Dextra Accessories Ltd and Others

REPORTED OPINION OF in

• [1999] STC 803
• [1999] BTC 294
• 16/07/1999 Daily Cases

[See more]

• [31/08/1999] TLR 2
• [2000] 1 WLR 540

CITED in

• Cavenagh v William Evans Ltd

This document cites

---

• Mairs (HM Inspector of Taxes) v Haughey (Northern Ireland)
• Brumby v Milner
• Laidler v Perry ; Morgan v Perry
• Hamblett v Godfrey
• Henry (Inspector of Taxes) v Foster; sub nom Dewhurst v Hunter (Inspector of Taxes)



See all quotations

• Bray v Best
• Prendergast v Cameron
• Shilton v Wilmshurst
• Bray v Best
• Laidler v Perry ; Morgan v Perry
• Delaney v Staples (trading as De Montfort Recruitment)
• Shilton v Wilmshurst
• Delaney v Staples (trading as De Montfort Recruitment)
• Hochstrasser (Inspector of Taxes) v Mayes
• Henry (Inspector of Taxes) v Foster; sub nom Dewhurst v Hunter (Inspector of Taxes)
• R Stewart Jeffries Parker Ginsberg Ltd v Parker
• EMI Group Electronics Ltd v Coldicott (Inspector of Taxes)
• Dale (HM Inspector of Taxes) v de Soissons
• Comptroller-General of Inland Revenue v Knight
• Mairs (HM Inspector of Taxes) v Haughey
• Henley v Murray (HM Inspector of Taxes)
• Dale v de Soissons
• Wilcock (Inspector of Taxes) v Eve
• EMI Group Electronics Ltd v Coldicott (Inspector of Taxes)
• Prendergast v Cameron
• Henley v Murray (HM Inspector of Taxes)
• Wales (HM Inspector of Taxes) v Tilley
• Income and Corporation Taxes Act 1988
• Employment Protection (Consolidation) Act 1978
• Employment Rights Act 1996
• Wages Act 1986
• Income and Corporation Taxes Act 1970
• Taxes Management Act 1970
• Income Tax (Employments) Regulations 1993
• Income Tax (Employments) Regulations 1973