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HMRC v Apollo Fuels Ltd 6

[2016] EWCA Civ 157

England and Wales Court of Appeal - Civil Division

United Kingdom - England and Wales

17th March, 2016

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Harrison & Anir (t/a Harrison Solway Logistics Ltd) v Revenue & Customs (INCOME TAX/CORPORATION TAX : Employment income)	[2019] UKFTT 72	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	31 Jan 2019	BAILII
Exel Computer Systems PLC v Revenue & Customs (NATIONAL INSURANCE CONTRIBUTIONS : Exemptions and reliefs)	[2018] UKFTT 346	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	23 Jun 2018	BAILII
McGreevy	[2017] UKFTT 690	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	12 Sep 2017	BAILII		22
Vrang v Revenue And Customs	[2017] EWHC 1055 (Admin)	High Court of England and Wales	United Kingdom - England and Wales	9 May 2017	BAILII		1
M Najib and Sons Ltd v Revenue and Customs (National Insurance Contributions : Other)	[2017] UKFTT 147	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	1 Feb 2017	BAILII
Fowler v Revenue and Customs (INCOME TAX/CORPORATION TAX : Employment income)	[2016] UKFTT 338	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	13 May 2016	BAILII

Legislation Cited

Legislation Name	Provision
Finance Act 1976	s62, s66

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Forde and McHugh Ltd v HMRC	[2014] UKSC 14; [2014] 1 WLR 810	United Kingdom Supreme Court	United Kingdom	26 Feb 2014	BAILII		20
Ltd v Paramount Airways Private Ltd	[2010] EWHC 185	High Court of England and Wales	United Kingdom - England and Wales	circa 2010	BAILII		1
Wilson (Inspector of Taxes) v Clayton	[2003] EWCA Civ 1657	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	circa 2003	BAILII		5
On Demand Information plc v Michael Gerson (Finance) plc	[2000] 1 WLR 155		United Kingdom	circa 2000	LexisNexis / Westlaw		1
Bristol Airport plc v Powdrill (Paramount Airways case)	[1990] Ch 744; [1990] 2 All ER 493; [1990] 2 WLR 1362	Court of Chancery	United Kingdom	circa 1990	LexisNexis / Westlaw		43
London County Council v Attorney-General	[1900] UKLawRpAC 57; [1901] AC 26; (1900) 70 LJQB 77		United Kingdom	10 Dec 1900	CommonLII		59
Mairs v Haughey	66 Tax Cas 273		United Kingdom	circa 1901			11

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