HM Revenue and Customs v Banerjee (No 2)

Core Citations

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ADOPTS

• Elwood v Utitz

CONSIDERS

• Humbles (HM Inspector of Taxes) v Brooks
• Brown v Bullock
• Brown v Bullock (HM Inspector of Taxes)

[See more]

• Ricketts v Colquhoun
• Fitzpatrick v Commissioners of Inland Revenue (No.2)
• Nolder (HM Inspector of Taxes) v Walters
• Elwood (HM Inspector of Taxes) v Utitz
• Lupton (HM Inspector of Taxes) v Potts
• McKie (HM Inspector of Taxes) v Warner

REFERS TO

• Brown v Bullock
• Lomax v Newton
• Lupton v Potts

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• Snowdon v Charnock (Inspector of Taxes)
• McKie v Warner
• Simpson v Tate
• Blackwell (HM Inspector of Taxes) v Mills

RESUELVE RECURSO

• HM Revenue and Customs v Banerjee (No 2)

AFFIRMS

• HM Revenue and Customs v Banerjee (No 2)

CITES

• Fitzpatrick v Commissioners of Inland Revenue (No.2)
• Ricketts v Colquhoun
• Nolder v Walters

[See more]

• Humbles v Brooks

CONSIDERS

• HM Revenue and Customs v Decadt
• Income and Corporation Taxes Act 1988 - Articles : S-198
• Finance Act 1998 - Articles : S-61

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• Income Tax (Earnings and Pensions) Act 2003 - Articles : S-722
• Income Tax (Earnings and Pensions) Act 2003 - Articles : S-724
• Income Tax (Earnings and Pensions) Act 2003 - Articles : SCH-8
• Income Tax (Earnings and Pensions) Act 2003 - Articles : S-336
• Income and Corporation Taxes Act 1988
• Taxes Management Act 1970 - Articles : S-56

REPORTED OPINION OF in

• [2010] STC 2318
• [2011] 1 All ER 985
• [2010] BTC 662

CITED in

• Imerman v Tchenguiz and Others
• ZC v Royal Free London NHS Foundation Trust

CONSIDERED in

• A Police Officer’s Application (Leave Stage)

REFERRED in

• Kalsoom Sanam (formerly Kalsoom Amir) v National Crime Agency (formerly the Serious Organised Crime Agency)

FOLLOWED in

• CVB v MGN Ltd

This document cites

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• HM Revenue and Customs v Banerjee (No 2)
• HM Revenue and Customs v Decadt
• Fitzpatrick v Commissioners of Inland Revenue (No.2)
• Brown v Bullock
• McKie (HM Inspector of Taxes) v Warner



See all quotations

• Lupton (HM Inspector of Taxes) v Potts
• Ricketts v Colquhoun
• Brown v Bullock
• Humbles v Brooks
• Nolder (HM Inspector of Taxes) v Walters
• Lomax v Newton
• Humbles (HM Inspector of Taxes) v Brooks
• Fitzpatrick v Commissioners of Inland Revenue (No.2)
• Simpson v Tate
• McKie v Warner
• Elwood v Utitz
• Blackwell (HM Inspector of Taxes) v Mills
• Elwood (HM Inspector of Taxes) v Utitz
• Brown v Bullock (HM Inspector of Taxes)
• Lupton v Potts
• Nolder v Walters
• Ricketts v Colquhoun
• Snowdon v Charnock (Inspector of Taxes)
• Income and Corporation Taxes Act 1988
• Taxes Management Act 1970
• Finance Act 1998
• Income Tax (Earnings and Pensions) Act 2003
• Federal Cases - REO Motors, Inc. v. Comm'r of Internal Revenue, Docket No. 6409.