SCA Packaging Ltd v HM Customs & Excise

Core Citations

REPORTED OPINION OF in

• 2006 Sp C 541

APPLIED in

• Goldberg v HM Revenue and Customs

APPEAL RESOLVED in

• SCA Packaging Ltd v HM Customs & Excise

AFFIRMED in

• SCA Packaging Ltd v HM Customs & Excise

This document cites

• Mairs (HM Inspector of Taxes) v Haughey (Northern Ireland)
• Robertson v British Gas Corporation
• 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
• Richardson (Inspector of Taxes) v Delaney
• EMI Group Electronics Ltd v Coldicott (Inspector of Taxes)
• Comptroller-General of Inland Revenue v Knight
• System Floors (UK) Ltd v Daniel
• Income and Corporation Taxes Act 1988
• Employment Protection (Consolidation) Act 1978
• Social Security Contributions and Benefits Act 1992
• Employment Rights Act 1996
• Trade Union and Labour Relations (Consolidation) Act 1992
• The Income Tax (Pay As You Earn) Regulations 2003