E.on UK Plc

Core Citations

REPORTED OPINION OF in

• [2021] TC 08125

REVERSED 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)
• Laidler v Perry ; Morgan v Perry
• Kuehne + Nagel Drinks Logistics Ltd and Others v HM Revenue and Customs
• Shilton v Wilmshurst



See all quotations

• Social Security Contributions and Benefits Act 1992
• Income Tax (Earnings and Pensions) Act 2003
• The Transfer of Undertakings (Protection of Employment) Regulations 2006