SCA Packaging Ltd v HM Customs & Excise

Core Citations

REFERS TO

• Hochstrasser (Inspector of Taxes) v Mayes
• Wales (HM Inspector of Taxes) v Tilley
• Henry (Inspector of Taxes) v Foster; sub nom Dewhurst v Hunter (Inspector of Taxes)

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• Dale v de Soissons
• Robertson v British Gas Corporation
• EMI Group Electronics Ltd v Coldicott (Inspector of Taxes)
• Delaney v Staples (trading as De Montfort Recruitment)
• Comptroller-General of Inland Revenue v Knight
• System Floors (UK) Ltd v Daniel
• R Stewart Jeffries Parker Ginsberg Ltd v Parker
• Shilton v Wilmshurst
• Mairs (HM Inspector of Taxes) v Haughey
• Hamblett v Godfrey

RESUELVE RECURSO

• SCA Packaging Ltd v HM Customs & Excise

APPLIES

• National Coal Board v National Union of Mineworkers
• Henry v London General Transport Services Ltd
• Alexander v Standard Telephones and Cables Ltd (No 2)

AFFIRMS

• SCA Packaging Ltd v HM Customs & Excise

CONSIDERS

• Richardson (Inspector of Taxes) v Delaney
• Henley v Murray (HM Inspector of Taxes)
• Income Tax (Earnings and Pensions) Act 2003 - Articles : SCH-6

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• Income and Corporation Taxes Act 1988 - Articles : S-19
• Income Tax (Earnings and Pensions) Act 2003 - Articles : S-724
• Income Tax (Earnings and Pensions) Act 2003 - Articles : SCH-8
• Income Tax (Earnings and Pensions) Act 2003 - Articles : S-723
• Income Tax (Earnings and Pensions) Act 2003 - Articles : SCH-7
• Employment Rights Act 1996 - Articles : S-86
• Employment Protection (Consolidation) Act 1978
• Income Tax (Earnings and Pensions) Act 2003 - Articles : S-722
• Employment Rights Act 1996 - Articles : S-1
• Employment Rights Act 1996

REPORTED OPINION OF in

• [2007] BTC 308
• [2007] STC 1640

This document cites

• Robertson v British Gas Corporation
• EMI Group Electronics Ltd v Coldicott (Inspector of Taxes)
• Henry v London General Transport Services Ltd
• Hamblett v Godfrey
• Henry (Inspector of Taxes) v Foster; sub nom Dewhurst v Hunter (Inspector of Taxes)



See all quotations

• Shilton v Wilmshurst
• Delaney v Staples (trading as De Montfort Recruitment)
• Hochstrasser (Inspector of Taxes) v Mayes
• R Stewart Jeffries Parker Ginsberg Ltd v Parker
• National Coal Board v National Union of Mineworkers
• Alexander v Standard Telephones and Cables Ltd (No 2)
• SCA Packaging Ltd v HM Customs & Excise
• Richardson (Inspector of Taxes) v Delaney
• Comptroller-General of Inland Revenue v Knight
• Mairs (HM Inspector of Taxes) v Haughey
• Henley v Murray (HM Inspector of Taxes)
• Dale v de Soissons
• System Floors (UK) Ltd v Daniel
• Wales (HM Inspector of Taxes) v Tilley
• Income and Corporation Taxes Act 1988
• Social Security Contributions and Benefits Act 1992
• Social Security Contributions (Transfer of Functions, etc.) Act 1999
• Employment Rights Act 1996
• The Income Tax (Pay As You Earn) Regulations 2003