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Revenue And Customs v EON UK Plc   flag 

[2023] EWCA Civ 1383
England and Wales Court of Appeal - Civil Division
United Kingdom - England and Wales
28th November, 2023

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Hunter v Dewhurst 16 Tax Cas 605; (1931) 145 LT 225 United Kingdom circa 1931 flag 36
Shilton v Wilmshurst [1991] 1 AC 684; 64 Tax Cas 15 United Kingdom circa 1991 LexisNexis / Westlaw flag 35
Mairs v Haughey [1994] 1 AC 303 United Kingdom circa 1994 LexisNexis / Westlaw flag 29
Tilley v Wales (Inspector of Taxes) [1943] UKHL 1; [1943] AC 386; [1943] 1 All ER 280; (1943) 25 Tax Cas 136 House of Lords United Kingdom 11 Feb 1943 BAILII flag 24
Kuehne and Nagel Drinks Logistics Ltd v HMRC [2012] EWCA Civ 34 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 26 Jan 2012 BAILII flag 15
Laidler v Perry [1966] AC 16 United Kingdom circa 1966 LexisNexis / Westlaw flag 15
Kuehne and Nagel Drinks Logistics Ltd v Revenue and Customs (INCOME TAX : Earnings from employment) [2010] UKUT 457 United Kingdom Upper Tribunal United Kingdom 21 Dec 2010 BAILII flag 3
Kuehne+Nagel Drinks Logistics Ltd Mr A Stott Mr A C Joyce v The Commissioners for Revenue & Customs [2009] UKFTT 379 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 17 Dec 2009 BAILII flag 3
EON UK PLC v HM Revenue and Customs [2021] UKFTT 156 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 15 May 2021 BAILII flag 2
EON UK PLC v Revenue and Customs [2022] UKUT 196 United Kingdom Upper Tribunal United Kingdom 19 Jul 2022 BAILII flag 1

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