The Commissioners for HMRC v Martyn Glen Perfect [2022] EWCA Civ 330

Court of Appeal (Civil Division) · 2022-03-15 · Employment · cited by 2 · influence score 13/100

Is it still good law? No negative treatment found in this dataset — it has been cited without being doubted or overruled here.

How to cite

Neutral citation format (OSCOLA). Always confirm against the official judgment.

Treatment

Explained · 1Cited · 1

Cited — Dawson's (Wales) Ltd v The Commissioners for HMRC 2023-03-28
“…WCA Civ 465. The CJEU handed down judgment in Case C-279/19 HMRC v WR [2021] EU:C:2021:473 on 10 June 2021. This court also gave a ruling in HMRC vPerfect No 2 [2022] EWCA Civ 330, [2022] 1 WLR 3180 (CA).…”
Explained — Tower Bridge GP Limited v The Commissioners for HMRC 2022-07-18
“…K left the EU and so the consequences of the reference are the same as they would have been before the UK left the EU. Newey LJ explains this in HMRC v Perfect [2022] EWCA Civ 330, [2022] 1 WLR 3180.…”