E.on UK Plc v R & C Commissioners

Core Citations

REPORTED OPINION OF in

• [2022] STC 1399
• [2022] BTC 518

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)
• Hamblett v Godfrey
• Henry (Inspector of Taxes) v Foster; sub nom Dewhurst v Hunter (Inspector of Taxes)
• Kuehne + Nagel Drinks Logistics Ltd and Others v HM Revenue and Customs



See all quotations

• Chilcott and Others v HM Revenue and Customs
• Hochstrasser (Inspector of Taxes) v Mayes
• Wales (HM Inspector of Taxes) v Tilley
• Social Security Contributions and Benefits Act 1992
• Income Tax (Earnings and Pensions) Act 2003
• E.on UK Plc