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HMRC v Apollo Fuels Ltd   flag  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 flag
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 flag
McGreevy [2017] UKFTT 690 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 12 Sep 2017 BAILII flag 22
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 flag
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 flag
Vrang v Revenue And Customs [2017] EWHC 1055 (Admin) High Court of England and Wales United Kingdom - England and Wales 9 May 2017 BAILII flag 1

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
On Demand Information plc v Michael Gerson (Finance) plc [2000] 1 WLR 155 United Kingdom circa 2000 LexisNexis / Westlaw flag 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 flag 43
London County Council v Attorney-General [1900] UKLawRpAC 57; [1901] AC 26; (1900) 70 LJQB 77 United Kingdom 10 Dec 1900 CommonLII flag 59
Mairs v Haughey 66 Tax Cas 273 United Kingdom circa 1901 flag 11
Vrang v Revenue And Customs [2017] EWHC 1055 (Admin) High Court of England and Wales United Kingdom - England and Wales 9 May 2017 BAILII flag 1
Ltd v Paramount Airways Private Ltd [2010] EWHC 185 High Court of England and Wales United Kingdom - England and Wales circa 2010 BAILII flag 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 flag 5

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