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Payne v Revenue & Customs Commissioners   flag  1

[2020] EWCA Civ 889
England and Wales Court of Appeal - Civil Division
United Kingdom - England and Wales
20th July, 2020

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Build-A-Bear Workshop UK Holdings Ltd v Revenue and Customs [2021] UKUT 67 United Kingdom Upper Tribunal United Kingdom 29 Mar 2021 BAILII flag 1

Legislation Cited

Legislation Name Provision
Finance Act, 1946 s13, s16
Finance Act 1954 s16
Finance Act 1976 s2, s72

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Revenue and Customs v Payne (INCOME TAX - whether vehicles are 'goods vehicles' - decision of FTT upheld) [2019] UKUT 90 United Kingdom Upper Tribunal United Kingdom 22 Mar 2019 BAILII flag 1
Noel Payne, Christopher Garbett, Coca-Cola European Partners Breat Britain Ltd v Revenue and Customs (INCOME TAX/CORPORATION TAX : Employment income) [2017] UKFTT 655 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 30 Aug 2017 BAILII flag 1
Timothy Jones v HMRC [2012] UKFTT 265 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 16 Apr 2012 BAILII flag 2
Gurney (Inspector of Taxes) v Richards [1989] 1 WLR 1180 United Kingdom circa 1989 LexisNexis / Westlaw flag 1
Roberts v Granada TV Rental Ltd S &U Stores Ltd v Gordon [1970] 1 WLR 889 United Kingdom circa 1970 LexisNexis / Westlaw flag 1
Flower Freight Co Ltd v Hammond [1963] 1 QB 275 United Kingdom circa 1963 LexisNexis / Westlaw flag 2
Taylor v Mead [1961] 1 WLR 435 United Kingdom circa 1961 LexisNexis / Westlaw flag 4
Coleborn (T) & Sons Ltd v Blond [1951] 1 KB 43 United Kingdom circa 1951 LexisNexis / Westlaw flag 6
Keeble v Miller [1951] 1 KB 601 United Kingdom circa 1951 LexisNexis / Westlaw flag 1
Keeble v Miller [1950] 1 KB 601 United Kingdom circa 1950 LexisNexis / Westlaw flag 1
2 Act 1940 2 Act 1940 United Kingdom circa 1940 flag 11
Cook v Hobbs [1910] UKLawRpKQB 146; [1911] 1 KB 14 United Kingdom 22 Oct 1910 CommonLII flag 2

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