Charman v R & C Commissioners

Core Citations

REFERRED in

• Charman v Revenue and Customs Commissioners

REPORTED OPINION OF in

• [2020] BTC 559

This document cites

• UBS AG and Another v Revenue and Customs Commissioners
• Mairs (HM Inspector of Taxes) v Haughey (Northern Ireland)
• Brumby v Milner
• Wicks v Firth
• Laidler v Perry ; Morgan v Perry



See all quotations

• Hamblett v Godfrey
• Kuehne + Nagel Drinks Logistics Ltd and Others v HM Revenue and Customs
• Grays Timber Products Ltd v HM Revenue and Customs
• Bray v Best
• Shilton v Wilmshurst
• Chilcott and Others v HM Revenue and Customs
• Hochstrasser (Inspector of Taxes) v Mayes
• Commissioners of Inland Revenue v Burton Group Plc
• Charman
• United Dominions Trust (Commercial) Ltd v Eagle Aircraft Services Ltd
• Mairs (HM Inspector of Taxes) v Haughey
• Wilcock (Inspector of Taxes) v Eve
• Deane v Secretary of State for Work and Pensions
• Income and Corporation Taxes Act 1988
• Income and Corporation Taxes Act 1970
• Finance Act 2003
• Income Tax (Earnings and Pensions) Act 2003
• The Finance Act 2003, Schedule 22, Paragraph 3(1) (Appointed Day) Order 2003
• R & C Commissioners v Vermilion Holdings Ltd