Good v R & C Commissioners

Core Citations

CONSIDERS

• Income and Corporation Taxes Act 1988 - Articles : S-131
• Income and Corporation Taxes Act 1970 - Articles : S-114
• Taxes Management Act 1970 - Articles : S-29

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• Income Tax Act 1952 - Articles : S-148
• Law of Property Act 1925 - Articles : S-136
• Corporation Tax Act 2009

REFERS TO

• Wood Preservation Ltd v Prior
• J Sainsbury Plc v O'Connor (Inspector of Taxes)
• Good v Revenue and Customs Commissioners

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• Dunmore v McGowan

CITES

• National Provincial and Union Bank of England v Charnley
• Melluish (Inspector of Taxes) v BMI (No 3) Ltd and related appeals
• Tancred v Delagoa Bay and East Africa Railway Company

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• Peracha v Miley (Inspector of Taxes)
• Barclays Mercantile Business Finance Ltd v Mawson (Inspector of Taxes)
• Durham Brothers v Robertson
• Commissioners of Inland Revenue v PATERSON
• UBS AG and Another v Revenue and Customs Commissioners
• RFC 2012 Plc ((in Liquidation)) (formerly The Rangers Football Club Plc) v Advocate General for Scotland
• Commissioners of Inland Revenue v Scottish Provident Institution
• Good and Another
• Ingenious Games LLP and Others v Revenue and Customs Commissioners

REPORTED OPINION OF in

• [2023] STC 301
• [2023] 4 All ER 149
• [2023] 1 WLR 2062

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• [2023] BTC 3

CONSIDERED in

• Barclays Bank Plc v PJSC Sovcombank

REFERRED in

• Hargreaves Property Holdings Ltd v The Commissioners for HM Revenue and Customs