Gaines-Cooper v HM Revenue and Customs

Core Citations

CONSIDERS

• Barclays Mercantile Business Finance Ltd v Mawson (Inspector of Taxes)
• Commissioners of Customs and Excise v Blom-Cooper
• IRC v Bullock

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• Georgiou and Another (t/a Marios Chippery) v Commissioners of Customs and Excise
• Edwards (Inspector of Taxes) v Bairstow
• R v Turnbull
• Cyganik v Agulian

REFERS TO

• In the Estate of Fuld, deceased (No 3); Hartley v Fuld
• Bell v Kennedy
• Re Grove. Vaucher v The Solicitor to the Treasury

RESUELVE RECURSO

• Gaines-Cooper v HM Revenue and Customs

AFFIRMS

• Gaines-Cooper v HM Revenue and Customs

CONSIDERS

• Bremer v Freeman and Bremer
• Udny v Udny
• Plummer v IRC

REPORTED OPINION OF in

• 10 ITLR 255
• [2007] WTLR 101
• [2008] STC 1665

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• [2007] BTC 704

CONSIDERED in

• Phillips v Upper Tribunal (Tax and Chancery Chamber) Hm Revenue & Customs (Interested Party)

REFERRED in

• Dr Robin Rudd v John Bridle

This document cites

• Commissioners of Customs and Excise v Blom-Cooper
• Biogen Inc. v Medeva Plc
• Commissioners of Inland Revenue v Bullock
• R v Turnbull
• Barclays Mercantile Business Finance Ltd v Mawson (Inspector of Taxes)



See all quotations

• Barclays Mercantile Business Finance Ltd v Mawson (Inspector of Taxes)
• Cyganik v Agulian
• Edwards (Inspector of Taxes) v Bairstow
• Commissioners of Inland Revenue v The Duchess of Portland
• Plummer v IRC
• Re Grove. Vaucher v The Solicitor to the Treasury
• IRC v Bullock
• In the Estate of Fuld, deceased (No 3); Hartley v Fuld
• Bell v Kennedy
• Georgiou and Another (t/a Marios Chippery) v Commissioners of Customs and Excise
• Udny v Udny
• Plummer v Commissioners of Inland Revenue
• Bremer v Freeman and Bremer
• Gaines-Cooper v HM Revenue and Customs
• Georgiou and Another (t/a Marios Chippery) v Commissioners of Customs and Excise
• Income and Corporation Taxes Act 1988