Andrew Chappell v The Commissioners for HM Revenue and Customs

Core Citations

CONSIDERS

• Commissioners of Inland Revenue v Frere
• MacNiven v Westmoreland Investments Ltd
• Furniss v Dawson; Murdoch v Dawson

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• Commissioners of Inland Revenue v Burmah Oil Company Ltd
• MacNiven v Westmoreland Investments Ltd
• MacNiven v Westmoreland Investments Ltd
• Tower MCashback LLP v HM Revenue and Customs

REFERS TO

• UBS AG and Another v Revenue and Customs Commissioners
• Commissioners of Inland Revenue v Frere
• Barclays Mercantile Business Finance Ltd v Mawson (Inspector of Taxes)

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• Aberdeen Construction Group Ltd v Commissioners of Inland Revenue
• Churchill v Roach
• Carreras Group Ltd v Stamp Commissioner
• Chinn v Hochstrasser ; Chinn (A E) v Collins (Inspector of Taxes)
• Commissioners of Customs and Excise v Blom-Cooper
• Commissioners of Inland Revenue v Duke of Westminster
• Commissioners of Inland Revenue v Plummer
• Ramsay (W T) Ltd v Commissioners of Inland Revenue
• MacNiven v Westmoreland Investments Ltd
• Tower MCashback LLP v HM Revenue and Customs

CITES

• Chappell v Revenue and Customs Comrs

CONSIDERS

• Income Tax (Trading and Other Income) Act 2005 - Articles : S-402
• Finance Act 2004
• Income Tax (Earnings and Pensions) Act 2003

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• Finance Act 1996 - Articles : S-81
• Income and Corporation Taxes Act 1988 - Articles : SCH-23A
• Income Tax (Manufactured Overseas Dividends) Regulations 1993
• Finance Act 2004
• Income Tax (Earnings and Pensions) Act 2003

REPORTED OPINION OF in

• [2016] STC 1980
• [2017] 1 All ER 550
• [2016] All ER D 39 Aug

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• [2016] BTC 36
• [2017] 1 WLR 2701

This document cites

• UBS AG and Another v Revenue and Customs Commissioners
• Commissioners of Customs and Excise v Blom-Cooper
• Churchill v Roach
• Snook v London and West Riding Investments Ltd
• MacNiven v Westmoreland Investments Ltd



See all quotations

• Commissioners of Inland Revenue v Burmah Oil Company Ltd
• Ramsay (W T) Ltd v Commissioners of Inland Revenue
• Commissioners of Inland Revenue v Plummer
• Re McGuckian (No 1)
• Aberdeen Construction Group Ltd v Commissioners of Inland Revenue
• Chinn v Hochstrasser ; Chinn (A E) v Collins (Inspector of Taxes)
• Commissioners of Inland Revenue v Frere
• Commissioners of Inland Revenue v Duke of Westminster
• Barclays Mercantile Business Finance Ltd v Mawson (Inspector of Taxes)
• Furniss (Inspector of Taxes) v D.E.R Dawson ; Furniss (Inspector of Taxes) v G.E. Dawson and; Furniss (Inspector of Taxes v E.B. Dawson (by Order to Carry on Dated 13th July 1981) ; Murdoch (Inspector of Taxes) v R.S. Dawson (Consolidated Appeals)
• Barclays Mercantile Business Finance Ltd v Mawson (Inspector of Taxes)
• Ensign Tankers (Leasing) Ltd v Stokes
• MacNiven v Westmoreland Investments Ltd
• Commissioners of Inland Revenue v Frere
• Furniss v Dawson; Murdoch v Dawson
• Chappell v Revenue and Customs Comrs
• McNiven (Inspector of Taxes) v Westmoreland Investments Ltd
• Chappell
• MacNiven v Westmoreland Investments Ltd
• MacNiven v Westmoreland Investments Ltd
• Tower MCashback LLP v HM Revenue and Customs
• Commissioners of Inland Revenue v Burmah Oil Company Ltd
• Carreras Group Ltd v Stamp Commissioner
• Finance Act 2004
• Income and Corporation Taxes Act 1988
• Income Tax (Trading and Other Income) Act 2005
• Finance Act 1996
• Income Tax (Earnings and Pensions) Act 2003
• Tower MCashback LLP v HM Revenue and Customs