Kuehne + Nagel Drinks Logistics Ltd and Others

Core Citations

REPORTED OPINION OF in

• [2010] TC 00314

REFERRED in

• The Commissioners for HM Revenue and Customs v E.on UK Plc

This document cites

• Mairs (HM Inspector of Taxes) v Haughey (Northern Ireland)
• EMI Group Electronics Ltd v Coldicott (Inspector of Taxes)
• DEG-Deutsche Investitions- und Entwicklungsgesellschaft mbH v Koshy and Others
• Brumby v Milner
• Laidler v Perry ; Morgan v Perry



See all quotations

• Hamblett v Godfrey
• Henry (Inspector of Taxes) v Foster; sub nom Dewhurst v Hunter (Inspector of Taxes)
• Prendergast v Cameron
• Powerhouse Retail Ltd v Burroughs; Preston and Others v Wolverhampton Healthcare NHS Trust and Others (No 3)
• Shilton v Wilmshurst
• Hochstrasser (Inspector of Taxes) v Mayes
• Richardson (Inspector of Taxes) v Delaney
• Commissioners of Inland Revenue v Metrolands (Property Finance) Ltd
• Bird v Martland
• Mairs (HM Inspector of Taxes) v Haughey
• Wales (HM Inspector of Taxes) v Tilley
• Employment Relations Act 1999
• Social Security Contributions and Benefits Act 1992
• Employment Rights Act 1996
• Income Tax (Earnings and Pensions) Act 2003
• The Transfer of Undertakings (Protection of Employment) Regulations 2006