Donaldson v Revenue and Customs Commissioners

Core Citations

CONSIDERS

• Pipe v The Commissioners for H M HM Revenue and Customs

AFFIRMS

• Revenue and Customs Commissioners v Donaldson

CONSIDERS

• Taxes Management Act 1970
• Taxes Management Act 1970 - Articles : S-114
• Finance Act 2009 - Articles : SCH-55

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• Taxes Management Act 1970

REPORTED OPINION OF in

• [11/10/2016] TLR 2
• [2016] STC 2511
• [2016] BTC 28

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• [2016] All ER D 179 Jul
• [2016] 1 WLR 4521

CONSIDERED in

• R Archer v The Commissioners for Hm Revenue and Customs
• Exchequer Solutions Ltd v R & C Commissioners

CITED in

• The Commissioners for HM Revenue and Customs v Michael Colin John Sanders (as Trustee in Bankruptcy of Alan Charles Deville (Deceased))

REFERRED in

• Cooke

This document cites

• Pipe v The Commissioners for H M HM Revenue and Customs
• Revenue and Customs Commissioners v Donaldson
• Taxes Management Act 1970
• Finance Act 2009