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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
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
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

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 flag 20
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
London County Council v Attorney-General [1900] UKLawRpAC 57; [1901] AC 26; (1900) 70 LJQB 77 United Kingdom 10 Dec 1900 CommonLII flag 59
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
Mairs v Haughey 66 Tax Cas 273 United Kingdom circa 1990 flag 11

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