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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 † 
Coleborn (T) & Sons Ltd v Blond [1951] 1 KB 43 United Kingdom circa 1951 LexisNexis / Westlaw flag 6
Taylor v Mead [1961] 1 WLR 435 United Kingdom circa 1961 LexisNexis / Westlaw flag 4
Timothy Jones v HMRC [2012] UKFTT 265 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 16 Apr 2012 BAILII flag 2
Flower Freight Co Ltd v Hammond [1963] 1 QB 275 United Kingdom circa 1963 LexisNexis / Westlaw flag 2
Cook v Hobbs [1910] UKLawRpKQB 146; [1911] 1 KB 14 United Kingdom 22 Oct 1910 CommonLII flag 2
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
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
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
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

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