EMI Group Electronics Ltd v Coldicott (Inspector of Taxes)

Core Citations

RESUELVE RECURSO

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

CONSIDERS

• Income and Corporation Taxes Act 1988
• Bray v Best
• Hamblett v Godfrey

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• Henry (Inspector of Taxes) v Foster; sub nom Dewhurst v Hunter (Inspector of Taxes)
• Laidler v Perry ; Morgan v Perry
• Hochstrasser (Inspector of Taxes) v Mayes
• Mairs (HM Inspector of Taxes) v Haughey
• Shilton v Wilmshurst
• Wilcock (Inspector of Taxes) v Eve

REFERS TO

• Dale v de Soissons
• Comptroller-General of Inland Revenue v Knight

CITES

• Brumby v Milner

REPORTED OPINION OF in

• [1997] BTC 532
• [1997] STC 1372
• 71 TC 455

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• 14/11/1997 Times Law Reports

CONSIDERED in

• HM Revenue and Customs v Zurich Insurance Company
• EMI Group Electronics Ltd v Coldicott (Inspector of Taxes)

APPEAL RESOLVED in

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

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
• Bray v Best
• Shilton v Wilmshurst
• Delaney v Staples (trading as De Montfort Recruitment)
• Hochstrasser (Inspector of Taxes) v Mayes
• Hochstrasser (Inspector of Taxes) v Mayes
• Hamblett v Godfrey
• Comptroller-General of Inland Revenue v Knight
• Shilton v Wilmshurst
• Mairs (HM Inspector of Taxes) v Haughey
• Dale v de Soissons
• Brumby v Milner
• Wilcock (Inspector of Taxes) v Eve
• Income and Corporation Taxes Act 1988
• Employment Protection (Consolidation) Act 1978
• Wages Act 1986
• Income and Corporation Taxes Act 1970
• Administration of Justice Act 1969
• General and Special Commissioners (Amendment of Enactments) Regulations 1994
• Income Tax (Employments) Regulations 1993
• Income Tax (Employments) Regulations 1973