Cartref Care Home Ltd and Others, R v Commissioners for HM Revenue and Customs

Core Citations

CONSIDERS

• Corporation Tax Act 2009
• Finance Act 2011
• Finance Act 2014

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• Finance Act 2014 - Articles : S-208
• Finance Act 2014 - Articles : SCH-31
• Finance Act 2014 - Articles : SCH-32
• Finance Act 2017
• Finance (No. 2) Act 2017
• Finance Act 2018
• Income Tax (Earnings and Pensions) Act 2003
• Human Rights Act 1998
• Human Rights Act 1998 - Articles : S-6
• Human Rights Act 1998 - Articles : S-7
• The Income Tax (Pay As You Earn) Regulations 2003

REFERS TO

• Ensign Tankers (Leasing) Ltd v Stokes
• Office of Government Commerce v Information Commissioner

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• Walapu v Revenue and Customs Commissioners
• Rowe and Others v Revenue & Customs Commissioners
• Advocate General for Scotland v Murray Group Holdings Ltd
• Patrick Degorce v The Commissioners for HM Revenue and Customs
• R (on the application of Unison) v Lord Chancellor
• R (on the application of Rowe and Others) v R & C Commissioners; R (on the application of Vital Nut Company Ltd and Others)
• The Queen (on the application of Geoffrey Richard Haworth) v The Commissioners for HM Revenue and Customs
• R Mrs Shirley Archer v The Commissioners for HM Revenue and Customs
• Bank Mellat v HM Treasury (No 2)
• Wilson v First County Trust Ltd (No 2)
• JAMES AND OTHERS v. THE UNITED KINGDOM
• R (St Matthews (West) Ltd) v HM Treasury; R (St Matthews (West) Ltd) v HM Revenue and Customs

APPLIES

CONSIDERED in

• Petrus Jacobus Le Roux Zeeman v The Commissioners for HM Revenue and Customs

This document cites

• The Queen (on the application of Geoffrey Richard Haworth) v The Commissioners for HM Revenue and Customs
• Rowe and Others v Revenue & Customs Commissioners
• Walapu v Revenue and Customs Commissioners
• R (on the application of Unison) v Lord Chancellor
• Office of Government Commerce v Information Commissioner



See all quotations

• Ensign Tankers (Leasing) Ltd v Stokes
• Advocate General for Scotland v Murray Group Holdings Ltd
• R (St Matthews (West) Ltd) v HM Treasury; R (St Matthews (West) Ltd) v HM Revenue and Customs
• R (on the application of Rowe and Others) v R & C Commissioners; R (on the application of Vital Nut Company Ltd and Others)
• R Mrs Shirley Archer v The Commissioners for HM Revenue and Customs
• Bank Mellat v HM Treasury (No 2)
• Wilson v First County Trust Ltd (No 2)
• Patrick Degorce v The Commissioners for HM Revenue and Customs
• JAMES AND OTHERS v. THE UNITED KINGDOM