Harrison v R & C Commissioners

Core Citations

CONSIDERS

• Taxes Management Act 1970 - Articles : S-29
• Taxes Management Act 1970 - Articles : S-36
• Income Tax (Trading and Other Income) Act 2005 - Articles : S-7

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• Income Tax (Trading and Other Income) Act 2005 - Articles : S-25
• The Commissioners for HM Revenue and Customs v Raymond Tooth
• A NHS Trust v X
• David Barton v The Queen
• Ivey v Genting Casinos (UK) Ltd (trading as Crockfords)

DISTINGUISHES

• Burgess; Brimheath Developments Ltd v Revenue and Customs Commissioners

REFERS TO

• R v James
• R v Ghosh

CITES

• Ideal Shopping Direct Ltd and Others v Mastercard Incorporated and Others
• Good v Revenue and Customs Commissioners
• Hargreaves v Revenue and Customs Commissioners

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• R & C Commissioners v Jafari
• Cumming-Bruce v R & C Commissioners
• R & C Commissioners v Martino
• Davidson (Charles R) & Company v McRobb
• Latham v Johnson (R) & Nephew
• Brunner v Greenslade

APPLIES

• Commissioners for HM Revenue and Customs v Tooth

REPORTED OPINION OF in

• [2023] STC 580
• [2023] BTC 503