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

Core Citations

CONSIDERS

• Income Tax Act 2007 - Articles : S-933
• Local Government Finance Act 1988 - Articles : S-65
• Finance Act 1927

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• Income and Corporation Taxes Act 1970 - Articles : S-532
• Finance Act 2001 - Articles : S-85
• Corporation Tax Act 2009 - Articles : S-6
• Finance Act 1927

CONSIDERS

• Wood Preservation Ltd v Prior (HM Inspector of Taxes)
• Parway Estates Ltd v Commissioners of Inland Revenue
• Hargreaves Property Holdings Ltd v R & C Commissioners

REFERS TO

• R v Secretary of State for the Environment, Transport and the Regions and Another, ex parte. Spath Holme Ltd
• MacNiven v Westmoreland Investments Ltd
• Re McGuckian (No 1)

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• Churchill v Roach
• Piggott (Inspector of Taxes) v Staines Investments Ltd
• J Sainsbury Plc v O'Connor (Inspector of Taxes)
• Sainsbury (J.) Plc v O'Connor
• Ramsay (W T) Ltd v Commissioners of Inland Revenue
• Ayerst v C. & K. (Construction) Ltd
• Barclays Mercantile Business Finance Ltd v Mawson (Inspector of Taxes)
• Wood Preservation Ltd v Prior
• Inland Revenue v Hay
• Parway Estates Ltd v Commissioners of Inland Revenue (Note)
• GOSLINGS and SHARPE v BLAKE (Surveyor of Taxes)
• Indofood International finance Ltd v JP Morgan Chase Bank NA, London Branch
• Indofood International finance Ltd v JP Morgan Chase Bank NA, London Branch
• BUPA Insurance Ltd v Revenue and Customs Comrs
• UBS AG and Another v Revenue and Customs Commissioners
• Re Lehman Bros International (Europe) ((in Administration)) (No 7) Lomas and Others v Revenue and Customs Commissioners
• Commissioners for HM’s Revenue and Customs v Joint Administrators of Lehman Brothers International (Europe) ((in Administration))
• Commissioners of Inland Revenue v Scottish Provident Institution
• R (on the application of O (a minor, by her litigation friend AO)) v Secretary of State for the Home Department
• Khan v Revenue and Customs Commissioners
• Hurstwood Properties (A) Ltd and Others v Rossendale Borough Council and another
• Good v R & C Commissioners
• Goslings v Blake

AFFIRMS

• Hargreaves Property Holdings Ltd

REPORTED OPINION OF in

• [2024] BTC 13

This document cites

• Commissioners for HM’s Revenue and Customs v Joint Administrators of Lehman Brothers International (Europe) ((in Administration))
• Wood Preservation Ltd v Prior
• UBS AG and Another v Revenue and Customs Commissioners
• MacNiven v Westmoreland Investments Ltd
• Ramsay (W T) Ltd v Commissioners of Inland Revenue



See all quotations

• Re McGuckian (No 1)
• Ayerst v C. & K. (Construction) Ltd
• Sainsbury (J.) Plc v O'Connor
• R v Secretary of State for the Environment, Transport and the Regions and Another, ex parte. Spath Holme Ltd
• Barclays Mercantile Business Finance Ltd v Mawson (Inspector of Taxes)
• Indofood International finance Ltd v JP Morgan Chase Bank NA, London Branch
• Indofood International finance Ltd v JP Morgan Chase Bank NA, London Branch
• Re Lehman Bros International (Europe) ((in Administration)) (No 7) Lomas and Others v Revenue and Customs Commissioners
• J Sainsbury Plc v O'Connor (Inspector of Taxes)
• Piggott (Inspector of Taxes) v Staines Investments Ltd
• Inland Revenue v Hay
• Parway Estates Ltd v Commissioners of Inland Revenue
• Wood Preservation Ltd v Prior (HM Inspector of Taxes)
• GOSLINGS and SHARPE v BLAKE (Surveyor of Taxes)
• Goslings v Blake
• BUPA Insurance Ltd v Revenue and Customs Comrs
• Finance Act 2001
• Corporation Tax Act 2009
• Local Government Finance Act 1988
• Income and Corporation Taxes Act 1970
• Income Tax Act 2007
• Finance Act 1927
• Commissioners of Inland Revenue v Scottish Provident Institution
• R (on the application of O (a minor, by her litigation friend AO)) v Secretary of State for the Home Department
• Khan v Revenue and Customs Commissioners
• Hurstwood Properties (A) Ltd and Others v Rossendale Borough Council and another
• Good v R & C Commissioners
• Hargreaves Property Holdings Ltd v R & C Commissioners