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Noel Payne, Christopher Garbett, Coca-Cola European Partners Breat Britain Ltd v Revenue and Customs (INCOME TAX/CORPORATION TAX : Employment income)   flag  1

[2017] UKFTT 655
First-tier Tribunal (Health Education and Social Care Chamber)
United Kingdom
30th August, 2017

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date Full Text †  Citation Index
Payne v Revenue & Customs Commissioners [2020] EWCA Civ 889 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 20 Jul 2020 BAILII flag 1

Legislation Cited

Legislation Name Provision
Finance Act 1966
Finance Act 1976 s37

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text †  Citation Index
Timothy Jones v HMRC [2012] UKFTT 265 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 16 Apr 2012 BAILII flag 2

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