Charman v Revenue and Customs Commissioners

Core Citations

CONSIDERS

• Income Tax (Earnings and Pensions) Act 2003
• Finance Act 2003
• Income and Corporation Taxes Act 1988 - Articles : S-131

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• Income and Corporation Taxes Act 1988 - Articles : S-135
• Income and Corporation Taxes Act 1988
• Finance Act 1972 - Articles : S-78
• Income and Corporation Taxes Act 1970 - Articles : S-186
• Finance Act 1966 - Articles : S-25
• Covid-19 Credit Guarantee Scheme 2020

REFERS TO

• Commissioners of Inland Revenue v Reed International Plc ; Reed International Plc v Commissioners of Inland Revenue
• Wilcock (Inspector of Taxes) v Eve
• Commissioners of Inland Revenue v Eurocopy Plc

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• Commissioners of Inland Revenue v Burton Group Plc
• Hamblett v Godfrey
• Wicks v Firth
• Tennant v Smith
• Edwards v Roberts
• Abbott v Philbin (Inspector of Taxes)
• Salmon v Weight
• Grays Timber Products Ltd v HM Revenue and Customs
• Kuehne + Nagel Drinks Logistics Ltd and Others v HM Revenue and Customs
• Mairs (HM Inspector of Taxes) v Haughey
• UBS AG and Another v Revenue and Customs Commissioners
• RFC 2012 Plc ((in Liquidation)) (formerly The Rangers Football Club Plc) v Advocate General for Scotland
• Charman
• R (on the application of Derry) v Revenue and Customs Commissioners
• Charman v R & C Commissioners
• Vermilion Holdings Ltd v Revenue and Customs Commissioners
• Revenue and Customs Commissioners v Embiricos

REPORTED OPINION OF in

• [2022] STC 157
• [2022] 1 WLR 2277

REFERRED in

• Commissioners for HM Revenue and Customs v Vermilion Holdings Ltd

This document cites

• R (on the application of Derry) v Revenue and Customs Commissioners
• UBS AG and Another v Revenue and Customs Commissioners
• RFC 2012 Plc ((in Liquidation)) (formerly The Rangers Football Club Plc) v Advocate General for Scotland
• Abbott v Philbin (Inspector of Taxes)
• Hamblett v Godfrey



See all quotations

• Kuehne + Nagel Drinks Logistics Ltd and Others v HM Revenue and Customs
• Grays Timber Products Ltd v HM Revenue and Customs
• Wicks v Firth
• Edwards v Roberts
• Salmon v Weight
• Commissioners of Inland Revenue v Burton Group Plc
• Charman
• Commissioners of Inland Revenue v Eurocopy Plc
• Mairs (HM Inspector of Taxes) v Haughey
• Commissioners of Inland Revenue v Reed International Plc ; Reed International Plc v Commissioners of Inland Revenue
• Wilcock (Inspector of Taxes) v Eve
• Tennant v Smith
• Income and Corporation Taxes Act 1988
• Finance Act 1966
• Finance Act 1972
• Income and Corporation Taxes Act 1970
• Finance Act 2003
• Income Tax (Earnings and Pensions) Act 2003
• Desmond Higgins v The Commissioners for HM Revenue and Customs
• Charman v R & C Commissioners
• Revenue and Customs Commissioners v Embiricos
• NCL Investments Ltd and another v Revenue and Customs Commissioners
• Vermilion Holdings Ltd v Revenue and Customs Commissioners
• Benedict Manning v The Commissioners for Her Majesty's Revenue & Customs, TC 02666