Andrew Scott v The Commissioners for HM Revenue and Customs

Core Citations

CONSIDERS

CONSIDERS

• Finance Act 1988 - Articles : S-98
• Income Tax Act 2007 - Articles : S-414
• Taxation of Chargeable Gains Act 1992 - Articles : S-6

[See more]

• Income and Corporation Taxes Act 1988 - Articles : S-1
• Taxation of Chargeable Gains Act 1992
• Income Tax (Trading and Other Income) Act 2005
• Taxation of Chargeable Gains Act 1992 - Articles : S-4

REFERS TO

• Mayes v HM Revenue and Customs
• R v Secretary of State for the Environment, Transport and the Regions and Another, ex parte. Spath Holme Ltd

[See more]

• Edwards v Kumarasamy

RESUELVE RECURSO

REPORTED OPINION OF in

• [2020] 4 WLR 72
• [2020] BTC 3

This document cites

• Edwards v Kumarasamy
• Mayes v HM Revenue and Customs
• R v Secretary of State for the Environment, Transport and the Regions and Another, ex parte. Spath Holme Ltd
• Income and Corporation Taxes Act 1988
• Taxation of Chargeable Gains Act 1992



See all quotations

• Finance Act 1988
• Income Tax Act 2007