Kuehne + Nagel Drinks Logistics Ltd and Others v HM Revenue and Customs

Core Citations

CONSIDERS

• Social Security Contributions and Benefits Act 1992 - Articles : S-6
• Income Tax (Earnings and Pensions) Act 2003 - Articles : S-9
• PA Holdings Ltd v HM Revenue and Customs

DISTINGUISHES

• Wales (HM Inspector of Taxes) v Tilley
• Bird v Martland
• Mairs (HM Inspector of Taxes) v Haughey

REFERS TO

• Shilton v Wilmshurst
• Hamblett v Godfrey
• Hochstrasser (Inspector of Taxes) v Mayes

CITES

• Laidler v Perry ; Morgan v Perry
• Pritchard v Arundale
• Henley v Murray (HM Inspector of Taxes)

[See more]

• Attorney General v LONDON COUNTY COUNCIL
• Brumby v Milner

REPORTED OPINION OF in

• [2011] BTC 1562
• [2011] STC 576

APPEAL RESOLVED in

• Kuehne + Nagel Drinks Logistics Ltd and Others v HM Revenue and Customs

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)
• Brumby v Milner
• Laidler v Perry ; Morgan v Perry
• Brumby v Milner
• Hamblett v Godfrey



See all quotations

• Shilton v Wilmshurst
• Laidler v Perry ; Morgan v Perry
• Shilton v Wilmshurst
• Hochstrasser (Inspector of Taxes) v Mayes
• Bird v Martland
• Kuehne + Nagel Drinks Logistics Ltd and Others
• Attorney General v LONDON COUNTY COUNCIL
• Mairs (HM Inspector of Taxes) v Haughey
• Henley v Murray (HM Inspector of Taxes)
• Pritchard v Arundale
• Wales (HM Inspector of Taxes) v Tilley
• PA Holdings Ltd v HM Revenue and Customs
• Social Security Contributions and Benefits Act 1992
• Income Tax (Earnings and Pensions) Act 2003
• The Transfer of Undertakings (Protection of Employment) Regulations 2006