Braithwaite v HM Revenue and Customs

Core Citations

REPORTED OPINION OF in

• 2008 Sp C 673
• [2008] STC SCD 688

REFERRED in

• Smith v HM Revenue and Customs
• Idaman Pelita Sdn Bhd v Ketua Pengarah Hasil Dalam Negeri

This document cites

• Black-Clawson International Ltd v Papierwerke Waldhof-Aschaffenburg A.G.
• Johnston Publishing (North) Ltd v HM Revenue and Customs
• Marks & Spencer Plc v Halsey (Case C-446/03)
• ICI Plc v Colmer (Inspector of Taxes) (No 2)
• Rowland v Boyle (Inspector of Taxes)



See all quotations

• Ramsay (W T) Ltd v Commissioners of Inland Revenue
• Mansworth (Inspector of Taxes) v Jelley
• Marks & Spencer Plc v Halsey (Case C-446/03)
• Commissioners of Customs and Excise v Top Ten Promotions Ltd
• Langham v Veltema
• Yuill (Original Appellant and Cross-Respondent) v Wilson (Inspector of Taxes) (Original Respondent and Cross-Appellant)
• McEwan v Martin (Inspector of Taxes)
• Varty v British South Africa Company
• HM Revenue and Customs v Household Estate Agents Ltd
• AB (A Firm) v R & C Commissioners
• Hancock v Commissioners of Inland Revenue
• Rochester (UK) Ltd v Pickin and Another
• Billows v Howard (HM Inspector of Taxes)
• Clixby v Pountney
• Vickerman v Mason's Personal Representatives
• Hurley v Taylor (Inspector of Taxes)
• King v United Kingdom (13881/02)
• Ball v Phillips
• R v Income Tax Special Comrs.ex parte Martin
• Yuill v Fletcher
• Pleasants v Atkinson
• Walker v R & C Commissioners
• HM Revenue and Customs v D'Arcy
• R v Commissioners of Income Tax
• Nunn v Gray
• Income and Corporation Taxes Act 1988
• Taxes Management Act 1970
• Special Commissioners (Jurisdiction and Procedure) Regulations 1994