Noel Payne v The Commissioners for HM Revenue and Customs

Core Citations

CONSIDERS

• Finance Act 1946
• Social Security Contributions and Benefits Act 1992 - Articles : S-10
• Finance Act 1954 - Articles : S-16

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• Finance Act 1976 - Articles : S-64
• Road Traffic Act 1930 - Articles : S-2
• Road Traffic Act 1960 - Articles : S-191
• Finance Act 1946
• Finance Act 1946 - Articles : S-16
• Vehicles (Excise) Act 1949 - Articles : S-13

REFERS TO

• Coleborn (T.) & Sons Ltd v Blond
• Gurney v Richards
• Jeynes t/a Midland International (Hire) Caterers

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• Flower Freight Company Ltd v Hammond
• Cook v Hobbs
• Taylor v Mead
• Roberts v Granada T.v Rental Ltd
• Keeble v Miller

CONSIDERS

• Payne and Others
• Flower Freight Company Ltd v Hammond

REPORTED OPINION OF in

• [2020] BTC 19
• [2020] 1 WLR 5254
• [2020] STC 1883

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• [2021] RTR 18

This document cites

• Coleborn (T.) & Sons Ltd v Blond
• Taylor v Mead
• Cook v Hobbs
• Gurney v Richards
• Keeble v Miller



See all quotations

• Payne and Others
• Jones
• Roberts v Granada T.v Rental Ltd
• Jeynes t/a Midland International (Hire) Caterers
• Flower Freight Company Ltd v Hammond
• Flower Freight Company Ltd v Hammond
• Revenue and Customs Commissioners v Payne and Others
• Social Security Contributions and Benefits Act 1992
• Finance Act 1946
• Finance Act 1976
• Finance Act 1954
• Road Traffic Act 1930
• Road Traffic Act 1960
• Vehicles (Excise) Act 1949