Allan Firth Webster v Claim issued without naming a Defendant under CPR Part 8.2A pursuant to the Order of Master Kaye dated 19th March 2020

Core Citations

CONSIDERS

• Taxes Management Act 1970 - Articles : S-9A
• Taxes Management Act 1970
• Income Tax Act 2007 - Articles : S-426

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• Taxes Management Act 1970 - Articles : S-9ZA
• Taxes Management Act 1970 - Articles : S-8
• Interpretation Act 1978 - Articles : SCH-1
• Administration of Justice Act 1982 - Articles : S-20
• Taxes Management Act 1970 - Articles : S-30A
• Finance Act 1998 - Articles : SCH-18
• Income and Corporation Taxes Act 1988 - Articles : S-825

CONSIDERS

• Cameron
• Marley v Rawlings and another
• Knibbs and Others v Revenue and Customs Commissioners

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• Barry Knibbs & Others v Commissioners for HM Revenue and Customs
• Argosam Finance Company Ltd v Oxby
• Re Vandervell's Trusts (no. 1)

REPORTED OPINION OF in

• [2020] BTC 27

This document cites

• Argosam Finance Company Ltd v Oxby
• Barraclough v Brown and Others
• Knibbs and Others v Revenue and Customs Commissioners
• Cameron
• Re Vandervell's Trusts (no. 1)



See all quotations

• Income and Corporation Taxes Act 1988
• Interpretation Act 1978
• Administration of Justice Act 1982
• Income Tax Act 2007
• Taxes Management Act 1970
• Finance Act 1998
• Marley v Rawlings and another
• Autologic Holdings Plc and Others v Commissioners of Inland Revenue; Test Claimants in Loss Relief Group Litigation v Commissioners of Inland Revenue
• Barry Knibbs & Others v Commissioners for HM Revenue and Customs