Legg

Core Citations

CONSIDERS

• Interpretation Act 1978 - Articles : S-7
• Taxes Management Act 1970
• Taxes Management Act 1970 - Articles : S-7

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• Taxes Management Act 1970 - Articles : S-8
• Taxes Management Act 1970 - Articles : S-118
• Income Tax Act 2007 - Articles : S-58
• Finance Act 2008 - Articles : SCH-41
• The Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009
• Finance Act 2012 - Articles : SCH-1
• Derek William Hankinson v HM Revenue and Customs

REFERS TO

• Crabtree v Hinchcliffe (Inspector of Taxes)
• Perrin v Revenue and Customs Commissioners
• Revenue and Customs Commissioners v Katib

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• Revenue and Customs Commissioners v Robertson
• Revenue and Customs Commissioners v Wilkes
• L Rowland & Company (Retail) Ltd v National Appeal Panel
• Collis
• Hesketh and Another
• Spring Capital Ltd
• Lau
• Gilbert
• Johnstone
• Nonyane
• Bluu Solutions Ltd
• TC03780: Karen Rotberg
• Clarks of Hove Ltd v Bakers' Union
• The Clean Car Company Ltd
• Holland v Administrator of German Property

APPLIES

• Aspin v Estill

REPORTED OPINION OF in

• [2023] TC 09005

This document cites

• Chancellor v. Chancellor, [2013] B.C.T.C. Uned. 2012
• Crabtree v Hinchcliffe (Inspector of Taxes)
• Clarks of Hove Ltd v Bakers' Union
• Derek William Hankinson v HM Revenue and Customs
• Holland v Administrator of German Property



See all quotations

• Perrin v Revenue and Customs Commissioners
• Bluu Solutions Ltd
• Rowland v R & C Commissioners
• Johnstone
• Spring Capital Ltd
• Gilbert
• Nonyane
• Collis
• Aspin v Estill
• Revenue and Customs Commissioners v Katib
• TC03780: Karen Rotberg
• Lau
• Hesketh and Another
• The Clean Car Company Ltd
• Finance Act 2008
• Finance Act 2012
• Interpretation Act 1978
• Income Tax Act 2007
• Taxes Management Act 1970
• Income Tax (Earnings and Pensions) Act 2003
• Revenue and Customs Commissioners v Robertson
• Revenue and Customs Commissioners v Wilkes