HM Revenue and Customs v John Richard Smith

Core Citations

CONSIDERS

• Aston Cantlow and Wilmcote with Billesley Parochial Church Council v Wallbank
• Barnes (Inspector of Taxes) v Hilton Main Construction

REFERS TO

• Shaw (Inspector of Taxes) v Vicky Construction Ltd
• Barnes (Inspector of Taxes) v Hilton Main Construction

CONSIDERS

• Finance Act 1995
• Human Rights Act 1998 - Articles : SCH-1
• Income and Corporation Taxes Act 1988 - Articles : S-561

[See more]

• Income and Corporation Taxes Act 1988 - Articles : S-565
• Income and Corporation Taxes Act 1988
• Taxes Management Act 1970
• Human Rights Act 1998
• Interpretation Act 1978 - Articles : S-20

CITES

• Parochial Church Council v Wallbank

REPORTED OPINION OF in

• [2008] STC 1941
• [2008] BTC 608

This document cites

• Aston Cantlow and Wilmcote with Billesley Parochial Church Council v Wallbank
• Barnes (Inspector of Taxes) v Hilton Main Construction
• Shaw (Inspector of Taxes) v Vicky Construction Ltd
• Barnes (Inspector of Taxes) v Hilton Main Construction
• Income and Corporation Taxes Act 1988



See all quotations

• Equality Act 2006
• Finance Act 1995
• Interpretation Act 1978
• Taxes Management Act 1970
• Part-time Workers (Prevention of Less Favourable Treatment) Regulations 2000
• Income Tax (Sub-contractors in the Construction Industry) Regulations 1993
• Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 1998
• General Commissioners (Jurisdiction and Procedure) Regulations 1994
• Parochial Church Council v Wallbank
• Human Rights Act 1998