HM Revenue and Customs v Valentine Martketing Holdings Ltd

Core Citations

CONSIDERS

• Pepper (Inspector of Taxes) v Hart
• John Hudson & Company, Ltd v Kirkness (HM Inspector of Taxes)

REFERS TO

• John Hudson & Company, Ltd v Kirkness (HM Inspector of Taxes)
• Pepper (Inspector of Taxes) v Hart

CONSIDERS

• Income and Corporation Taxes Act 1988 - Articles : S-289
• Income and Corporation Taxes Act 1988 - Articles : S-293
• Income and Corporation Taxes Act 1988

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• Finance Act 2004

REPORTED OPINION OF in

• [2007] STC 1631
• [2009] BTC 106

CITED in

• Talentcore Ltd (t/a Team Spirits) v HM Revenue and Customs

This document cites

• John Hudson & Company, Ltd v Kirkness (HM Inspector of Taxes)
• John Hudson & Company, Ltd v Kirkness (HM Inspector of Taxes)
• Pepper (Inspector of Taxes) v Hart
• Pepper (Inspector of Taxes) v Hart
• Finance Act 2004



See all quotations

• Income and Corporation Taxes Act 1988
• General Commissioners (Jurisdiction and Procedure) Regulations 1994