Barry Knibbs & Others v Commissioners for HM Revenue and Customs

Core Citations

CONSIDERS

• Income Tax Act 2007
• Finance Act 2004
• Taxes Management Act 1970

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• Taxes Management Act 1970 - Articles : SCH-1A
• Taxes Management Act 1970
• Taxes Management Act 1970 - Articles : S-9A
• Income Tax Act 2007
• Taxes Management Act 1970 - Articles : S-28A
• Taxes Management Act 1970 - Articles : S-30A
• Finance Act 1998 - Articles : SCH-18
• Income and Corporation Taxes Act 1988 - Articles : S-825
• Taxes Management Act 1970 - Articles : S-42
• Income and Corporation Taxes Act 1988 - Articles : S-380
• Income and Corporation Taxes Act 1988
• Taxes Management Act 1970 - Articles : S-8
• Taxes Management Act 1970 - Articles : S-9
• Income and Corporation Taxes Act 1988 - Articles : S-835
• Finance Act 2004
• Taxes Management Act 1970 - Articles : SCH-1B
• Finance Act 1994 - Articles : S-188
• Taxes Management Act 1970 - Articles : S-60

REFERS TO

• Re Vandervell's Trusts (no. 1)
• Revenue & Customs Commissioners v Cotter

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• R (on the application of Derry) v Revenue and Customs Commissioners
• Argosam Finance Company Ltd v Oxby
• Eclipse Film Partners No. 35 LLP v Revenue and Customs Commissioners
• O'Reilly v Mackman
• R (on the application of De Silva and another) v Revenue and Customs Commissioners
• Farrell v Alexander
• Barraclough v Brown and Others

CONSIDERS

REFERRED in

• Revenue and Customs Commissioners v MCX Dunlin (UK) Ltd
• Nigel Barklem v The Commissioners for HM Revenue and Customs
• Michaela Joy Hall (as Liquidator of Ethos Solutions Ltd) v Muhammad Nasim & 62 Others

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• Donatas Labeikis and Others v The Commissioners for HM Revenue & Customs
• The Commissioners for HM Revenue and Customs v Donatas Labeikis and Others
• Senel Ahmet v David Paul Tatum

CONSIDERED in

• The Commissioners for HM Revenue and Customs v Jason Wilkes
• The Commissioners for HM Revenue and Customs v Jason Wilkes
• 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

[See more]

• Nigel Barklem v The Commissioners for HM Revenue and Customs
• The King (on the application of Infinity Broadband Ltd) (trading as C3 Pure Fibre) Applicant v The Utility and Competition Office Respondent
• The King (on the application of Infinity Broadband Ltd) (trading as C3 Pure Fibre) Applicant v The Utility and Competition Office Respondent
• Senel Ahmet v David Paul Tatum

REPORTED OPINION OF in

• [2019] STC 2262
• [2019] BTC 28
• [2020] 1 WLR 731

This document cites

• R (on the application of Derry) v Revenue and Customs Commissioners
• O'Reilly v Mackman
• R (on the application of De Silva and another) v Revenue and Customs Commissioners
• Farrell v Alexander
• Argosam Finance Company Ltd v Oxby



See all quotations

• Eclipse Film Partners No. 35 LLP v Revenue and Customs Commissioners
• Barraclough v Brown and Others
• Re Vandervell's Trusts (no. 1)
• Finance Act 2004
• Income and Corporation Taxes Act 1988
• Finance Act 1994
• Income Tax Act 2007
• Taxes Management Act 1970
• Finance Act 1998
• Revenue & Customs Commissioners v Cotter