Cooke

Core Citations

CONSIDERS

• Income Tax (Earnings and Pensions) Act 2003
• Interpretation Act 1978
• Taxes Management Act 1970

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• Taxes Management Act 1970 - Articles : S-7
• Taxes Management Act 1970 - Articles : S-8
• Taxes Management Act 1970 - Articles : S-29
• Taxes Management Act 1970 - Articles : S-59B
• The Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009
• Finance Act 2009
• Finance Act 2009 - Articles : SCH-55
• Finance Act 2009 - Articles : SCH-56
• Finance Act 2012 - Articles : SCH-1

REFERS TO

• Edwards v Revenue and Customs Commissioners
• Perrin v Revenue and Customs Commissioners
• Donaldson v Revenue and Customs Commissioners

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• Clarks of Hove Ltd v Bakers' Union
• Aspin v Estill (Inspector of Taxes)
• Crabtree v Hinchcliffe (Inspector of Taxes)

REPORTED OPINION OF in

• [2023] TC 08791