Wilson (HM Inspector of Taxes) v Clayton

Core Citations

CONSIDERS

• Shilton v Wilmshurst
• Wicks v Firth

REFERS TO

• Carter v Reiner Moritz Associates Ltd
• Hochstrasser (Inspector of Taxes) v Mayes
• Shilton v Wilmshurst

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• Mairs (HM Inspector of Taxes) v Haughey
• Times Newspapers Ltd v Fitt

RESUELVE RECURSO

• Wilson (HM Inspector of Taxes) v Clayton

AFFIRMS

• Wilson (HM Inspector of Taxes) v Clayton

CITES

• Naqvi v Stephens Jewellers Ltd
• Council of Engineering Institutions v Maddison

CONSIDERS

• Employment Protection (Continuity of Employment) Regulations 1996
• Employment Rights Act 1996 - Articles : S-112
• Employment Rights Act 1996 - Articles : S-113

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• Employment Rights Act 1996 - Articles : S-114
• Employment Rights Act 1996 - Articles : S-119
• Employment Rights Act 1996 - Articles : S-203
• Income and Corporation Taxes Act 1988 - Articles : S-19
• Income and Corporation Taxes Act 1988 - Articles : S-131
• Income and Corporation Taxes Act 1988 - Articles : S-148
• Income and Corporation Taxes Act 1988 - Articles : S-154
• Income and Corporation Taxes Act 1988 - Articles : S-156
• Income and Corporation Taxes Act 1988 - Articles : S-168
• Income and Corporation Taxes Act 1988 - Articles : SCH-11
• Trade Union and Labour Relations (Consolidation) Act 1992 - Articles : S-188
• Income and Corporation Taxes Act 1988
• Employment Rights Act 1996
• Trade Union and Labour Relations Act 1974
• Employment Rights Act 1996 - Articles : S-219

REPORTED OPINION OF in

• [2005] STC 157
• [12/01/2005] TLR 2
• 77 TC 1

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• [2005] IRLR 108
• 07/12/2004 Daily Cases

CITED in

• Revenue and Customs Commissioners v Apollo Fuels Ltd and Others

CONSIDERED in

• Revenue and Customs Commissioners v Apollo Fuels Ltd and Another

This document cites

• Wilson (HM Inspector of Taxes) v Clayton
• Shilton v Wilmshurst
• Wicks v Firth
• Martyn Worthington Associates v Wigan Chamber of Commerce and Another
• Shilton v Wilmshurst



See all quotations

• Hochstrasser (Inspector of Taxes) v Mayes
• Council of Engineering Institutions v Maddison
• Naqvi v Stephens Jewellers Ltd
• Carter v Reiner Moritz Associates Ltd
• Mairs (HM Inspector of Taxes) v Haughey
• Times Newspapers Ltd v Fitt
• Income and Corporation Taxes Act 1988
• Trade Union and Labour Relations Act 1974
• Employment Rights Act 1996
• Trade Union and Labour Relations (Consolidation) Act 1992
• Employment Protection (Continuity of Employment) Regulations 1996