Irving v HM Revenue and Customs

Core Citations

CONSIDERS

• Heaton v Bell
• Ramsay (W T) Ltd v Commissioners of Inland Revenue
• Lowe (HM Inspector of Taxes) v Peter Walker (Warrington) and Robert Cain & Sons, Ltd

REFERS TO

• Heaton v Bell
• Barclays Mercantile Business Finance Ltd v Mawson (Inspector of Taxes)
• Tennant v Smith

[See more]

• R v Secretary of State for the Environment, Transport and the Regions and Another, ex parte. Spath Holme Ltd
• Ramsay (W T) Ltd v Commissioners of Inland Revenue

RESUELVE RECURSO

• Irving v HM Revenue and Customs

CONSIDERS

• LOWE (HM INSPECTOR of TAXES) v PETER WALKER (WARRINGTON) and Robert CAIN & SONS, Ltd
• Income and Corporation Taxes Act 1988 - Articles : S-595
• Income and Corporation Taxes Act 1988

[See more]

• Income Tax (Earnings and Pensions) Act 2003
• Finance Act 2004
• Finance Act 1989
• Finance Act 2004 - Articles : S-195
• Finance Act 1921 - Articles : S-32
• Income and Corporation Taxes Act 1988 - Articles : S-592
• Income and Corporation Taxes Act 1988 - Articles : S-131
• Finance Act 1947 - Articles : S-19
• Finance Act 1989 - Articles : S-76
• Finance Act 1947
• Income and Corporation Taxes Act 1988 - Articles : S-596A

REPORTED OPINION OF in

• 25/01/2008 Daily Cases
• [2008] STC 597
• [2008] BTC 36

CITED in

• TC02977: Derek McWhinnie
• Revenue and Customs Commissioners v Dhanak

CONSIDERED in

• Forde and McHugh Ltd v HM Revenue and Customs

This document cites

• Heaton v Bell
• R v Secretary of State for the Environment, Transport and the Regions and Another, ex parte. Spath Holme Ltd
• Ramsay (W T) Ltd v Commissioners of Inland Revenue
• Irving v HM Revenue and Customs
• Ramsay (W T) Ltd v Commissioners of Inland Revenue



See all quotations

• R v Secretary of State for the Environment, Transport and the Regions and Another, ex parte. Spath Holme Ltd
• Barclays Mercantile Business Finance Ltd v Mawson (Inspector of Taxes)
• LOWE (HM INSPECTOR of TAXES) v PETER WALKER (WARRINGTON) and Robert CAIN & SONS, Ltd
• Irving v HM Revenue and Customs
• Heaton v Bell
• Lowe (HM Inspector of Taxes) v Peter Walker (Warrington) and Robert Cain & Sons, Ltd
• Tennant v Smith
• Finance Act 2004
• Income and Corporation Taxes Act 1988
• Finance Act 1947
• Finance Act 1989
• Finance Act 1921
• Income Tax (Earnings and Pensions) Act 2003