HM Revenue & Customs Commissioners v John Patrick Walsh

Core Citations

CONSIDERS

• Taxes Management Act 1970
• Finance Act 2009
• Taxes Management Act 1970 - Articles : S-29

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• Value Added Tax Act 1994
• Taxes Management Act 1970 - Articles : S-33
• Competition Act 1998
• Human Rights Act 1998 - Articles : S-6
• Charging Orders Act 1979 - Articles : S-3
• Charging Orders Act 1979
• Competition Act 1998
• Value Added Tax Act 1994
• Charging Orders Act 1979
• Taxes Management Act 1970
• Finance Act 2009
• Covid-19 Credit Guarantee Scheme 2020

REFERS TO

• Lindum Construction Company Ltd v Office of Fair Trading

CITES

• Ince Gordon Dadds LLP v Mellitah Oil & Gas BVe
• Woolwich Equitable Building Society v Commissioners of Inland Revenue
• Commissioners of Inland Revenue v Pearlberg

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• Re Calvert. ex parte Calvert
• Rahman (t/a Khayam Restaurant) v Commissioners of Customs and Excise
• Van Boeckel v Commissioners of Customs and Excise
• Monro v HM Revenue and Customs
• Yorkshire Bank Finance Ltd v Mulhall and Another
• Lindum Construction Company Ltd v Office of Fair Trading
• Allan v Revenue and Customs Comrs

APPLIES

• Close Invoice Finance Ltd v Pile and Another
• Hunter and Others v Chief Constable of West Midlands
• Antonio Jorge Rodrigues Cardoso Vieira v The Commissioners for HM Revenue and Customs

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• R (on the application of Rowe and Others) v R & C Commissioners; R (on the application of Vital Nut Company Ltd and Others)
• Wearn (T/A Jonathan Wearn Productions) v HNH International Holdings Ltd and Another

REPORTED OPINION OF in

• [2023] BVC 35