Haven Healthcare (Southern) Ltd v York (Inspector of Taxes)

Core Citations

CONSIDERS

• Nicholson v Commissioners of Inland Revenue
• R v The General Commissioners of Income Tax for The Division of Edmonton ex parte Thomson)

REFERS TO

• English v Emery Reimbold & Strick Ltd

CITES

• Nicholson v Commissioners of Inland Revenue
• Significant Ltd v Farrel
• R v Edmonton Income Tax Commissioners, ex parte Thompson

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• Petch v Gurney (Inspector of Taxes)
• R v Inspector of Taxes, ex parte Clarke

CONSIDERS

• Taxes Management Act 1970 - Articles : S-56
• Taxes Management Act 1970

REPORTED OPINION OF in

• [2005] STC 1662
• [01/11/2005] TLR 3

CONSIDERED in

• Able (UK) Holdings Ltd v Skelton (HMIT)

CITED in

• TC03799: Bratt Auto Services Ltd and related appeal

This document cites

• R v Inspector of Taxes, ex parte Clarke
• Significant Ltd v Farrel
• English v Emery Reimbold & Strick Ltd
• Nicholson v Commissioners of Inland Revenue
• R v Edmonton Income Tax Commissioners, ex parte Thompson



See all quotations

• Nicholson v Commissioners of Inland Revenue
• Petch v Gurney (Inspector of Taxes)
• R v The General Commissioners of Income Tax for The Division of Edmonton ex parte Thomson)
• Taxes Management Act 1970
• Special Commissioners (Jurisdiction and Procedure) Regulations 1994
• R v Soneji (Kamlesh Kumar)