Embiricos v Revenue and Customs Commissioners

Core Citations

CONSIDERS

• Finance Act 1998 - Articles : SCH-18
• Taxes Management Act 1970
• Taxes Management Act 1970 - Articles : S-8

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• Taxes Management Act 1970 - Articles : S-9
• Taxes Management Act 1970 - Articles : S-29
• Taxes Management Act 1970 - Articles : S-31
• Taxes Management Act 1970 - Articles : S-48
• Taxes Management Act 1970 - Articles : S-50
• Taxes Management Act 1970 - Articles : S-28A
• Taxes Management Act 1970 - Articles : S-28ZA
• Taxes Management Act 1970 - Articles : S-59B
• Taxes Management Act 1970 - Articles : S-9A
• Taxes Management Act 1970 - Articles : SCH-3ZA
• Finance Act 2008 - Articles : SCH-36
• Finance Act 2017
• Covid-19 Credit Guarantee Scheme 2020
• R (oao William Archer) v The Commissioners for HM Revenue and Customs

REFERS TO

• R Archer v The Commissioners for Hm Revenue and Customs
• Revenue and Customs Commissioners v Embiricos
• R (Westminster City Council) v National Asylum Support Service

REPORTED OPINION OF in

• [2022] STC 232
• [2022] BTC 1
• [2022] 1 WLR 2313

This document cites

• Procter & Gamble UK v HM Revenue and Customs
• R (Westminster City Council) v National Asylum Support Service
• R (oao William Archer) v The Commissioners for HM Revenue and Customs
• Tower MCashback LLP v HM Revenue and Customs
• Revenue and Customs Commissioners v Bristol and West Plc



See all quotations

• Hallamshire Industrial Finance Trust Ltd v Commissioners of Inland Revenue
• Tilling v Whiteman
• Finance Act 2008
• Finance Act 2017
• Finance (No. 2) Act 2017
• Income Tax Act 2007
• Taxes Management Act 1970
• Finance Act 1998
• Tower MCashback LLP v HM Revenue and Customs
• R Archer v The Commissioners for Hm Revenue and Customs
• R Zarathustra Jal Amrolia v The Commissioners for HM Revenue & Customs
• Revenue and Customs Commissioners v Embiricos
• Steven Price v The Commissioners for Her Majesty's Revenue & Customs, TC 01466