Ex parte Preston (pet. all.)

Core Citations

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CONSIDERS

• Laker Airways Ltd v Department of Trade
• Enter Cholmeley Plaintiffe, & Humble Defendant, le Case fuit, que Ric. Cholmeley
• Commissioners of Inland Revenue v Garvin

[See more]

• R v Commissioners of Inland Revenue, ex parte Preston

REFERS TO

• Congreve v Home Office
• Commissioners of Inland Revenue v Garvin
• Wells v Minister of Housing and Local Government

[See more]

• Padfield v Minister of Agriculture, Fisheries and Food
• Laker Airways Ltd v Department of Trade
• Edwards (Inspector of Taxes) v Bairstow
• Ramsay (W T) Ltd v Commissioners of Inland Revenue
• Qureshi v Qureshi
• R v Secretary of State for the Home Department ex parte Ghulam Fatima; R v Secretary of State for the Home Department ex parte Shafeena Bi

RESUELVE RECURSO

• R v Commissioners of Inland Revenue, ex parte Preston

APPLIES

• Quazi v Quazi
• R v Commissioners of Inland Revenue, ex parte National Federation of Self-Employed and Small Businesses Ltd
• H.T.v Ltd v Price Commission

AFFIRMS

• R v Secretary of State for the Home Department ex parte Ghulam Fatima; R v Secretary of State for the Home Department ex parte Shafeena Bi

CITES

• Robertson v Minister of Pensions
• Wiseman v Borneman
• Lever Finance Ltd v Westminister (City) London Borough Council

CONSIDERS

• Income and Corporation Taxes Act 1970 - Articles : S-460
• Income and Corporation Taxes Act 1970 - Articles : S-465
• Recognition of Divorces and Legal Separations Act 1971 - Articles : S-3

[See more]

• Recognition of Divorces and Legal Separations Act 1971 - Articles : S-2
• Income and Corporation Taxes Act 1970 - Articles : S-A
• Inland Revenue Regulation Act 1890
• Taxes Management Act 1970 - Articles : S-1
• Taxes Management Act 1970 - Articles : S-29
• Taxes Management Act 1970 - Articles : S-33

REPORTED OPINION OF in

• [1985] UKHL J0425-3
• [1985] 2 WLR 836
• [1986] 2 FLR 294

[See more]

• [1986] Imm AR 281
• [1985] BTC 208
• [1985] 2 All ER 327
• 59 TC 1
• [1985] BTC 208
• [1985] AC 835
• [1985] 2 WLR 836

CONSIDERED in

• R CB v (1) Sheffield County Court (2) Doncaster Social Services and Another (Interested Parties)
• R v South Norfolk County Council ex parte Pelham Homes Ltd
• R v Leicester City Council and Another

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• R v Somerset County Council ex parte Prospects Care Services
• Application for Permission LITTLE
• The Queen v Chief Constable of the Ministry of Defence Police and Another
• R v Leicester City Council and Another
• The Queen v The Secretary of State for and Another —ex parte - and Another
• R v Salford Magistrates' Court and Another
• R v The General Court Martial Sitting at Raf Uxbridge and Others
• R R70 World Ltd (Claimant) Visa Section, British Deputy High Commission, Lagos and Another (Defendants) Caroline Aston, Visa Section, British Deputy High Commission, Lagos and Another (Interested Parties)
• R v Maidstone Crown Court, ex parte Harrow London Borough Council
• R v The Institute of Chartered Accountants and Another
• Re Finucane's Application for Judicial Review
• Piers Monckton v Staffordshire County Council
• Transgrid v Siemens and Another
• Bryant Homes Central Ltd v The Secretary of State for the Environment and Stratford-Upon-Avon District Council
• R v The District Court Martial Sitting at Raf Lyneham (ex parte Sac Wayne Robert James Stoodley)
• R (Dr George) v GMC & South Staffordshire NHS Trust
• R (Lim and Siew) v Secretary of State for the Home Department
• Levy v Environment Agency and Another
• Warnock v Revenue Commissioners
• Ali Zahid v Secretary of State for the Home Department
• R Patrick Wood v Secretary of State for Education
• Re Thornhill's Application for Judicial Review and Another v The Chief Constable of South Wales ex parte Ian Victor Charles Thornhill
• Richborough Estates Ltd v Secretary of State for Housing, Communities and Local Government
• R v Commissioners of Inland Revenue ex parte Caglar
• An Application by Lansing Bagnall and Another v Four Notices of Proposed Apportionment and Others
• R (on the application of Mahmood) v Secretary of State for the Home Department
• Sportsdirect.com Retail Ltd v Commissioners for HMRC
• The Queen v The Commissioners for HM Customs & Excise ex parte Bosworth Beverages Ltd
• Hillsdown Holdings Plc and Others (Plaintiffs) v Commissioners of the Inland Revenue
• Hillsdown Holdings Plc and Another (Plaintiffs) Commissioners of Inland Revenue (Defendant) R Commissioners of Inland Revenue (Respondents) ex parte Hillsdown Holdings Plc (Applicant)
• R & C Commissioners v Oriel Support Ltd
• Corkteck Ltd v HM Revenue and Customs
• Lower Mill Estate Ltd & Conservation Builders Ltd v Commissioners of HM Revenue and Customs
• The Queen (on the Application of BMW AG) The Queen (on the Application of Jaguar Cars Exports Ltd) and Another v The Commissioners of HM Revenue and Customs
• Guthrie (Inspector of Taxes) v Twickenham Film Studios Ltd
• R v Commissioners of Inland Revenue ex parte S.G. Warburg & Company Ltd
• R v Commissioners of Inland Revenue and Another
• Hirenkumar Mahendrabhai Patel (1) Alpa Hirenkumar Patel (2) and Another v The Secreatary of State for the Home Department
• DCM (Optical Holdings) Ltd v Commissioners for HM Revenue and Customs
• R (UK Tradecorp Ltd ) v C & E Commissioners
• The Comptroller of Customs v Terminals (NZ) Ltd
• Commissioner of Inland Revenue v Michael Hill Finance (NZ) Ltd
• Attorney-General v Problem Gambling Foundation of New Zealand
• Musico v Davenport
• OWD Ltd (t/a Birmingham Cash and Carry) and Another v Revenue and Customs
• (1) The Queen (on the application of the Director of Public Prosecutions) v Sunderland Magistrates' Court
• Zaher Al Hajjeh v Westminster Magistrates' Court
• The Queen v Birmingham City Council and Another
• R (Rashid) v Secretary of State for the Home Department
• Adams v The Commissioner of Police of the Royal Anguilla Police Force and the Attorney General
• Construction Marketeers and Services Ltd v Board of Inland Revenue
• Gumbs v The Attorney General of St. Christopher and Nevis
• Web Communications Ltd v Office of Utilities Regulation
• Bermuda Telephone Company Ltd v Min. of Communications
• Bertram Bain v The Commissioner of Police
• Isaac v Registrar of the High Court of Justice, Attorney General and Minister Responsible for the Nmtc
• Harricrete Ltd v The Anti-Dumping Authority et Al
• R v The Commissioner of Police ex parte Carvel Anthony Williams
• Robert Dunbar v R
• R v The Chief Immigration Officer ex parte Roger Burnett
• Caplan et Al v Du Boulay et Al
• R Judith Watt v London Borough of Hackney Zoe Chan (Interested Party)
• Moore v The Attorney-General
• Air Caribbean Ltd v Air Transport Licensing Authority et Al
• R (Nadezda Anufrijeva) v Secretary of State for the Home Department
• R v Chief Constable of the Merseyside Police, ex parte Calveley
• National Housing Trust v Marksman Ltd
• R v Secretary of State for the Environment, ex parte Nottinghamshire County Council
• Des Vignes v the Medical Board of Trinidad
• The Queen v ex parte
• National Car Parks Ltd v Baird and Another
• Gregory Archer v The Ministry of National Security
• Cleveland Emmanuel v The Commissioner of Police the Hon. Attorney General
• Re Wilson, Oswald
• Sargent v Knowles et Al
• R v Commissioners of Inland Revenue ex parte Unilever Plc
• Carvill v Commissioners of Inland Revenue
• Nabeel Ahsan v The Secretary of State for the Home Department
• Gary Nelson Claimant/Respondent v Attorney General Colin Derrick, Minister of Justice The Police Service Commission Defendant/Applicant [ECSC]
• British American Insurance Company Ltd v Commissioner of Inland Revenue et Al
• R v Commissioners of Inland Revenue, ex parte Camacq Corpn
• Musa v The Attorney General et Al
• Sargent v Knowles et Al
• Kiss Baking Company Ltd v National Insurance Board of Trinidad and Tobago
• R v Commissioners of Inland Revenue, ex parte Unilever Plc and Another
• R v Commissioners of Inland Revenue, ex parte Caglar
• Trinidad and Tobago Civil Rights Association v Manning and Minister of Finance and Corporation Sole
• R (Bibi and Another) v Newham London Borough Council
• The United Policyholders Group and Others v Attorney General of Trinidad and Tobago (Trinidad and Tobago)
• R (Nadarajah) v Secretary of State for the Home Department
• Sankar et Al v Public Service Commission; Cuffie v Public Service Commission
• R v Chief Constable of the Merseyside Police, ex parte Merrill
• The Queen (on the Application of Christopher Willford) v Financial Services Authority
• Walapu v Revenue and Customs Commissioners
• [1] Hon. Shawn K. Richards [2] Hon. Timothy Harris [3] Hon. Eugene A. Hamilton [4] Hon. Mark Brantley Applicants v [1] The Constituency Boundaries Commission [2] His Excellency the Governor General [3] The Prime Minister of St. Christopher and Nevis [4] Attorney General of St Christopher and Nevis Respondents [ECSC]
• Luxsam Industries Ltd v Minister of Industry, Enterprise and Tourism et Al
• R (Sivasubramaniam) v Wandsworth County Court ; R (Sivasubramaniam) v Kingston upon Thames County Court and another (Lord Chancellor's Department intervening)
• Cable Bahamas Ltd v Utilities Regulation and Competition Authority
• Buckley v Minister for Treasury and Resources and Ors
• Gallaher Group Ltd and Others, R v The Competition and Markets Authority
• Wayne Warner James v The Attorney General of the Commonwealth of Dominica
• Colin Isaac Claimant v The Registrar of the High Court of Justice First Defendant/Respondent Attorney General of Antigua and Barbuda Second Defendant/Respondent The Minister responsible for the National Mortgage and Trust Company Ltd Third Defendant/Respondent [ECSC]
• R (on the application of the Secretary of State for the Home Department) v First-Tier Tribunal (IAC) (Litigation privilege; First-Tier Tribunal)
• Mahesh Sannapareddy v Commissioner of Bermuda Police Service
• Secretary of State for the Home Department v Bajram Zeqiri
• Fenton Denny v The Firearm Licencing Authority
• E v Secretary of State for the Home Department
• R (Niazi) v Secretary of State for the Home Department; R (Bhatt Murphy (A Firm) and Others v Independent Assessor
• Nelson v Attorney General Derrick (minister of Justice) and Police Service Commission

APPLIED in

• Harley Development Inc. v Commissioner of Inland Revenue and related appeal
• R (on the application of Glencore Energy UK Ltd) v Revenue and Customs Commissioners

CITED in

• R v Crown Court at Maidstone, ex parte Harrow London Borough Council
• Commissioners of Inland Revenue v Napier
• R v Independent Television Commission, ex parte TSW Broadcasting Ltd

[See more]

• United Friendly Insurance Plc v Commissioners of Inland Revenue
• Malcolm Alexander Macarthur and Others v The Secretary of State for Communities and Local Government and Others
• R v North and East Devon Health Authority, ex parte Coughlan
• Timothy Charles Harris and Mrs. Angelika Harris v Broads Authority
• Al-Fayed v Lord Advocate
• Tey Tsun Hang v AG
• Revenue and Customs Commissioners v Noor
• Dr. Michalak v The General Medical Council & Others
• R v Commissioners of Inland Revenue, ex parte Preston
• Woolwich Equitable Building Society v Commissioners of Inland Revenue
• Attorney General and Others v Joseph and Another
• Bermuda Telephone Company Ltd v Minister of Telecommunications
• R (on the application of Mills) v Sussex Police
• Commissioners of Inland Revenue v Aken
• Shelley Ware Plaintiff v Cayman Islands Airport Authority Defendant
• Earl Hodge Applicant v The Governor of the Territory of the Virgin Islands Respondent
• Jared Adams Applicant v The Commissioner of Police of the Royal Anguilla Police Force the Honourable Attorney General Respondents [ECSC]
• R v North and East Devon Health Authority ex parte Pamela Coughlan Secretary of State for Health (Intervenor) Royal College of Nursing (Intervenor)
• R v North and East Devon Health Authority ex parte Pamela Coughlan Secretary of State for Health (Intervenor) Royal College of Nursing (Intervenor)
• R v Commissioners of Inland Revenue, ex parte Preston
• R v Commissioners of Inland Revenue, ex parte S G Warburg & Company Ltd
• R v Commissioners of Customs and Excise, ex parte Littlewoods Home Shopping Group Ltd
• R v North and East Devon Health Authority ex parte Pamela Coughlan Secretary of State for Health (Intervenor) Royal College of Nursing (Intervenor)

FOLLOWED in

• R v Commissioners of Inland Revenue, ex parte Matrix Securities Ltd
• Majlis Perbandaran Seberang Perai; Tropiland Sdn Bhd
• Director General of Inland Revenue v Siong Hoe Biscuit & Confectionary Factory Sdn Bhd

[See more]

• Iskandar Coast Sdn Bhd v Ketua Pengarah Hasil Dalam Negeri
• Iskandar Coast Sdn Bhd v Ketua Pengarah Hasil Dalam Negeri

REFERRED in

• R F v Lincolnshire County Council
• R v HM Inspector of Taxes, ex parte Bass Holdings Ltd;Richart (HM Inspector of Taxes) v Bass Holdings Ltd
• Sangka bin Chuka v Pentadbir Tanah Daerah Mersing Johor

[See more]

• Sabah Berjaya Sdn Bhd v Director General of Inland Revenue Department and Another
• Ketua Pengarah Hasil Dalam Negeri v Alcatel-Lucent Malaysia Sdn Bhd
• MUI Finance Bhd v Pendaftar Hakmilik, Shah Alam and Another
• Dewith B Gambut @ Gombot v Lawrensius Aloysius as ACLR
• National Land Finance Co-operative Society Ltd v Ketua Pengarah Hasil Dalam Negeri (1999) MSTC 3, 735;
• Abd Razak bin Atan v Dato' Hj Ahmad Ragib bin Hj Mohd Salleh (sued in his capacity as Assistant Chief Administrator to the Inspector General of Police (Disciplinary)
• Government of Malaysia and Another v Jagdis Singh
• R Great Yarmouth Port Company Ltd v Marine Management Organisation
• Chiu Teng @ Kallang Pte Ltd v Singapore Land Authority
• Neale and Others application for Judicial Review
• John Walter Boulting v The Commissioners for HM Revenue and Customs
• Sergey Solovyev v Alexandra Solovyeva
• The Attorney General et Al v Joseph and Boyce
• (1) Malcolm Caplan (2) Irene Caplan both of Soufriere, but presently Residing at Baker & McKenzie, Caracas, Venezuela. Plaintiffs v (1) Michael Du Boulay; (2) Michelle Du Boulay; (3) David DuBoulay; (4) DuBoulay Estates Company Ltd all of Soufriere; (5) The Attorney-General of Saint Lucia Defendants [ECSC]
• Dennigan & Company v Rights Commissioner Jim O'Connell
• CC&C Ltd v HM Commissioners of Revenue & Customs
• Earl Hodge Applicant v The Governor of the Territory of the Virgin Islands Respondent

This document cites

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• Congreve v Home Office
• R v Commissioners of Inland Revenue, ex parte Preston
• H.T.v Ltd v Price Commission
• Ramsay (W T) Ltd v Commissioners of Inland Revenue
• Wells v Minister of Housing and Local Government



See all quotations

• Laker Airways Ltd v Department of Trade
• Padfield v Minister of Agriculture, Fisheries and Food
• Lever Finance Ltd v Westminister (City) London Borough Council
• R v Commissioners of Inland Revenue, ex parte National Federation of Self-Employed and Small Businesses Ltd
• Commissioners of Inland Revenue v Garvin
• Edwards (Inspector of Taxes) v Bairstow
• Quazi v Quazi
• R v Secretary of State for the Home Department ex parte Ghulam Fatima; R v Secretary of State for the Home Department ex parte Shafeena Bi
• Wiseman v Borneman
• Commissioners of Inland Revenue v Garvin
• Robertson v Minister of Pensions
• Laker Airways Ltd v Department of Trade
• Qureshi v Qureshi
• Enter Cholmeley Plaintiffe, & Humble Defendant, le Case fuit, que Ric. Cholmeley
• Inland Revenue Regulation Act 1890
• Income and Corporation Taxes Act 1970
• Taxes Management Act 1970