Hargreaves v Revenue and Customs Commissioners

Core Citations

CONSIDERS

• R v Bracknell Justices, ex parte Griffiths
• Tower MCashback LLP v HM Revenue and Customs
• Commissioners of Inland Revenue v Transport Economy, Ltd

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• Dixon & Gaunt, Ltd and James Hare, Ltd v Commissioners of Inland Revenue
• Gillow v Burgess
• Johnson v Scott
• Pearlberg v Varty (HM Inspector of Taxes)
• Re Whyte, Petitioner
• Fattorini (Thomas) Lancashire Ltd v Commissioners of Inland Revenue
• Daniel

CONSIDERS

• Mental Health Act 1959
• DIXON & GAUNT, Ltd and JAMES HARE, Ltd v Commissioners of Inland Revenue
• Tower MCashback LLP v HM Revenue and Customs

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• Employment Rights Act 1996
• Finance Act 1989 - Articles : S-41
• Taxes Management Act 1970
• Taxes Management Act 1970 - Articles : S-8
• Taxes Management Act 1970 - Articles : S-29
• Taxes Management Act 1970 - Articles : S-36
• Taxes Management Act 1970 - Articles : S-50
• Taxes Management Act 1970 - Articles : S-95
• Mental Health Act 1959
• Prevention of Crime Act 1953 - Articles : S-1
• The Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009
• Taxes Management Act 1970
• Employment Rights Act 1996

REFERS TO

• Government of India, Ministry of Finance (Revenue Division) v Taylor and another
• Valentine v Jackson
• R v Bracknell Justices, ex parte Griffiths

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APPLIES

• Derek William Hankinson v HM Revenue and Customs

AFFIRMS

• Hargreaves v Revenue and Customs Commissioners

CITES

• Johnson v Scott
• Charterhouse Investment Trust Ltd v Tempest Diesels Ltd

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• Commissioners of Inland Revenue (Appellants (Appellants) Louis Garvin (Respondent (Respondent) Commissioners of Inland Revenue (Appellants (Appellants) John Jacob Rose (Respondent (Respondent)
• Commissioners of Inland Revenue v Transport Economy, Ltd
• K T Daniels v HMRC
• Tower MCashback LLP v HM Revenue and Customs
• Fattorini (Thomas) Lancashire Ltd v Commissioners of Inland Revenue
• Hurley v Taylor (Inspector of Taxes)

REPORTED OPINION OF in

• [2016] All ER D 182 Mar
• [2017] 1 All ER 129
• [2016] STC 1652

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• [2016] BTC 13
• [2016] 1 WLR 2981

This document cites

• Convenio Europeo para la Protección de los Derechos Humanos y de las Libertades Fundamentales
• R v Bracknell Justices, ex parte Griffiths
• Commissioners of Inland Revenue (Appellants (Appellants) Louis Garvin (Respondent (Respondent) Commissioners of Inland Revenue (Appellants (Appellants) John Jacob Rose (Respondent (Respondent)
• Tower MCashback LLP v HM Revenue and Customs
• Derek William Hankinson v HM Revenue and Customs



See all quotations

• Valentine v Jackson
• Johnson v Scott
• Re Whyte, Petitioner
• Pearlberg v Varty (HM Inspector of Taxes)
• DIXON & GAUNT, Ltd and JAMES HARE, Ltd v Commissioners of Inland Revenue
• Fattorini (Thomas) Lancashire Ltd v Commissioners of Inland Revenue
• Hurley v Taylor (Inspector of Taxes)
• Hargreaves v Revenue and Customs Commissioners
• Johnson v Scott
• Hurley v Taylor (Inspector of Taxes)
• Government of India, Ministry of Finance (Revenue Division) v Taylor and another
• Gillow v Burgess
• Charterhouse Investment Trust Ltd v Tempest Diesels Ltd
• Commissioners of Inland Revenue v Transport Economy, Ltd
• Commissioners of Inland Revenue v Transport Economy, Ltd
• Tower MCashback LLP 1 v R & C Commissioners
• Daniel
• R v Bracknell Justices, ex parte Griffiths
• Fattorini (Thomas) Lancashire Ltd v Commissioners of Inland Revenue
• K T Daniels v HMRC
• Tower MCashback LLP v HM Revenue and Customs
• Dixon & Gaunt, Ltd and James Hare, Ltd v Commissioners of Inland Revenue
• Prevention of Crime Act 1953
• Employment Rights Act 1996
• Finance Act 1989
• Mental Health Act 1959
• Taxes Management Act 1970
• The Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009
• Tower MCashback LLP v HM Revenue and Customs
• R (on the application of Davies and another) v HM Revenue and Customs