Hextall

Core Citations

CONSIDERS

• Taxes Management Act 1970
• Taxes Management Act 1970 - Articles : S-7
• Taxes Management Act 1970 - Articles : S-8

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• Taxes Management Act 1970 - Articles : S-29
• Taxes Management Act 1970 - Articles : S-34
• Taxes Management Act 1970 - Articles : S-36
• Taxes Management Act 1970 - Articles : S-49
• Taxes Management Act 1970 - Articles : S-50
• Taxes Management Act 1970 - Articles : S-118
• Trustee Act 1925 - Articles : S-61
• The Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009

DISTINGUISHES

• Neal v Commissioners of Customs and Excise

CITES

• Atherton v Revenue and Customs Commissioners

FOLLOWS

• The Commissioners for HM Revenue and Customs v Jason Wilkes

REPORTED OPINION OF in

• [2023] TC 08804

REFERRED in

• Niewiarowski