Bartram v Revenue and Customs Commissioners

Core Citations

CONSIDERS

• The Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009
• Taxes Management Act 1970 - Articles : S-28C
• Finance Act 1994 - Articles : S-199

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• Income and Corporation Taxes Act 1988 - Articles : S-831
• Taxes Management Act 1970 - Articles : S-118
• Taxes Management Act 1970 - Articles : S-31
• Finance Act 1998
• Finance Act 1994 - Articles : S-197
• Tribunals, Courts and Enforcement Act 2007 - Articles : S-11

REPORTED OPINION OF in

• [2012] STC 2144
• [2012] BTC 1614

REFERRED in

• R Christopher Mitchell v Commissioners for HM Revenue and Custom

This document cites

• Bartram
• Income and Corporation Taxes Act 1988
• Finance Act 1994
• Taxation of Chargeable Gains Act 1992
• Taxes Management Act 1970



See all quotations

• Tribunals, Courts and Enforcement Act 2007
• Finance Act 1998
• The Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009