Howard-Ravenspine

Core Citations

CONSIDERS

• Income Tax (Earnings and Pensions) Act 2003
• Income Tax (Earnings and Pensions) Act 2003 - Articles : S-394
• Income Tax (Earnings and Pensions) Act 2003 - Articles : S-401

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• Income and Corporation Taxes Act 1988 - Articles : S-188
• Taxes Management Act 1970 - Articles : S-7
• Taxes Management Act 1970 - Articles : S-29
• Taxes Management Act 1970 - Articles : S-34
• The Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009
• Finance Act 2012

REFERS TO

• Revenue and Customs Commissioners v Wilkes

APPLIES

• Horner v Madden ;Horner v Hasted

REPORTED OPINION OF in

• [2023] TC 08831