Grays Timber Products Ltd v HM Revenue and Customs

Core Citations

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CONSIDERS

• Re Sutherland, decd
• Re Pectel Ltd
• Wolfenden v Wolfenden

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• Brady v Brady
• Alexander v Commissioners of Inland Revenue
• Re Lynall, decd

RESUELVE RECURSO

• Grays Timber Products Ltd v HM Revenue and Customs

CONSIDERS

• Income Tax (Earnings and Pensions) Act 2003 - Articles : S-7
• Taxation of Chargeable Gains Act 1992 - Articles : S-272
• Income Tax (Earnings and Pensions) Act 2003 - Articles : S-446X

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• Income Tax (Earnings and Pensions) Act 2003 - Articles : S-446Y
• Finance Act 2003 - Articles : S-140
• Income Tax (Earnings and Pensions) Act 2003
• Finance Act 2003 - Articles : SCH-22
• Taxation of Chargeable Gains Act 1992
• Finance Act 1965 - Articles : S-44
• Finance Act 1894 - Articles : S-7
• Companies Act 1985 - Articles : S-459
• Companies Act 1985 - Articles : S-371
• Finance Act 1940 - Articles : S-46
• Housing Act 1980
• Finance Act 2003
• Attorney General for Ireland v Jameson
• Salvesen's Trustees v Commissioners of Inland Revenue
• Commissioners of Inland Revenue v Crossman (Ethel Maclean) and Others ; Commissioners of Inland Revenue v Mann (Sir Edward) and Others
• Re Lynall, decd
• Alexander v IRC

DISTINGUISHES

• Harman v BML Group Ltd
• Mark Anthony O'Neill and Another (Petitioners/Appellants) v Michael Phillips and Others

REFERS TO

• Re Sutherland, decd
• Lady Fox's Exors v Commissioners of Inland Revenue
• Welton v Saffery

CITES

• R v Steven William Montila and Others
• Russell v Northern Bank Development Corporation Ltd and Others
• Abbott v Philbin (Inspector of Taxes)

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• Borland's Trustee v Steel Brothers & Company Ltd
• Brady v Brady
• Chief Constable of Cumbria v Wright and another

CITED in

• Revenue and Customs Commissioners v Morrison
• Tower Radio Ltd and another v Revenue and Customs Comrs
• Scottish Widows Plc V. The Commissioners For Her Majesty's Revenue And Customs Under Secton 56a Of The Taxes Management Act 1970

CONSIDERED in

• R (on the application of Amin) v Home Secretary
• Hossein Mehjoo v Harben Barker (A Firm)and Another
• UBS v Revenue and Customs Commissioners; Deutsche Bank Group Services (UK) Ltd v Revenue and Customs Commissioners

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• The Financial Conduct Authority v Bluecrest Capital Management (UK) LLP
• Rosalind Patrick v Rendezvous Retreat Homes Incorporated

REFERRED in

• Scottish Ministers v Stirton
• Charman v Revenue and Customs Commissioners

REPORTED OPINION OF in

• [2010] NR Uned 11
• [2010] STC 782
• 2011 SLT 63

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• 2010 SCLR 239
• [2010] 2 All ER 1
• [2010] SC(SC) 1
• [2010] GWD 08-145
• [04/02/2010] TLR 1
• [2010] BTC 112
• [2010] 1 WLR 497

APPLIED in

• UBS AG and Another v Revenue and Customs Commissioners

This document cites

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• Re Lynall, decd
• Welton v Saffery
• Harman v BML Group Ltd
• Mark Anthony O'Neill and Another (Petitioners/Appellants) v Michael Phillips and Others
• Russell v Northern Bank Development Corporation Ltd and Others



See all quotations

• Re Sutherland, decd
• Abbott v Philbin (Inspector of Taxes)
• Re Sutherland, decd
• Brady v Brady
• R v Steven William Montila and Others
• Re Lynall, decd
• Chief Constable of Cumbria v Wright and another
• Brady v Brady
• Borland's Trustee v Steel Brothers & Company Ltd
• KFC Technical Services Sdn. Bhd. v The Industrial Court of Malaysia and Another
• Lady Fox's Exors v Commissioners of Inland Revenue
• Alexander v Commissioners of Inland Revenue
• Commissioners of Inland Revenue v Crossman (Ethel Maclean) and Others ; Commissioners of Inland Revenue v Mann (Sir Edward) and Others
• Alexander v IRC
• Wolfenden v Wolfenden
• Jaques (International) Sdn Bhd lwn. Morello Sdn Bhd
• Salvesen's Trustees v Commissioners of Inland Revenue
• Re Pectel Ltd
• Finance Act 1940
• Finance Act 2003
• Housing Act 1980
• Finance Act 1965
• Taxation of Chargeable Gains Act 1992
• Companies Act 1985
• Finance Act 1894
• Income Tax (Earnings and Pensions) Act 2003
• R v Steven William Montila and Others
• Attorney General for Ireland v Jameson