Le Roux Zeeman and Others v HM Revenue and Customs: Admn 3 Apr 2020

Two claims for judicial review, which have been ordered to be tried together, challenge the validity of primary legislation imposing charges to income tax and corresponding charges to Class 4 National Insurance contributions (‘NIC’) on loans or quasi-loans

Judges:

The Honourable Mrs Justice Andrews DBE

Citations:

[2020] EWHC 794 (Admin)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 13 November 2022; Ref: scu.649802