(1) City Shoes (Wholesale) Ltd v The Commissioners for HM Revenue and Customs

Core Citations

CONSIDERS

• RFC 2012 Plc ((in Liquidation)) (formerly The Rangers Football Club Plc) v Advocate General for Scotland
• R (on the application of Hely-Hutchinson) v Revenue and Customs Commissioners
• British Sky Broadcasting Plc

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• R v Commissioners of Inland Revenue, ex parte Unilever Plc and Another

REFERS TO

• The Queen (on the application of London Borough of Lewisham and Others) v Assessment and Qualifications Alliance ("Aqa") and Others (4) Oxford and Cambridge and RSA Examinations t/a OCR ("OCR") and Another (Interested Parties)

RESUELVE RECURSO

• R (on the application of City Shoes Wholesale Ltd) v Revenue and Customs Commissioners

CITES

• The London Taxi Corporation Ltd (t/a The London Taxi Company) v Frazer Nash Research Ltd and Another
• R (on the application of City Shoes Wholesale Ltd) v Revenue and Customs Commissioners
• UBS AG and Another v Revenue and Customs Commissioners

[See more]

• MacDonald (Inspector of Taxes) v Dextra Accessories Ltd and Others

CONSIDERS

• British Sky Broadcasting Plc
• Income Tax (Earnings and Pensions) Act 2003
• Finance Act 2011

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• Proceeds of Crime Act 2002 - Articles : S-340
• Income Tax (Earnings and Pensions) Act 2003
• Finance Act 2011

REPORTED OPINION OF in

• [2018] STC 762
• [2018] BTC 12

CONSIDERED in

• The Queen (on the application of Geoffrey Richard Haworth) v The Commissioners for HM Revenue and Customs

This document cites

• UBS AG and Another v Revenue and Customs Commissioners
• RFC 2012 Plc ((in Liquidation)) (formerly The Rangers Football Club Plc) v Advocate General for Scotland
• The Queen (on the application of London Borough of Lewisham and Others) v Assessment and Qualifications Alliance ("Aqa") and Others (4) Oxford and Cambridge and RSA Examinations t/a OCR ("OCR") and Another (Interested Parties)
• The London Taxi Corporation Ltd (t/a The London Taxi Company) v Frazer Nash Research Ltd and Another
• R (on the application of City Shoes Wholesale Ltd) v Revenue and Customs Commissioners



See all quotations

• Mansworth (Inspector of Taxes) v Jelley
• British Sky Broadcasting Plc
• R (on the application of Hely-Hutchinson) v Revenue and Customs Commissioners
• Ex parte Preston (pet. all.)
• Associated Provincial Picture Houses Ltd v Wednesbury Corporation
• R v Commissioners of Inland Revenue, ex parte MFK Underwriting Agencies Ltd and Others and related applications
• R v Commissioners of Inland Revenue, ex parte Unilever Plc and Another
• British Sky Broadcasting Plc
• Proceeds of Crime Act 2002
• Finance Act 2011
• Income Tax (Earnings and Pensions) Act 2003
• MacDonald (Inspector of Taxes) v Dextra Accessories Ltd and Others
• Revenue and Customs Commissioners v Hely-Hutchinson