Monro v HM Revenue and Customs

Core Citations

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CONSIDERS

• Eagerpath Ltd v Edwards (Inspector of Taxes)
• Woolwich Equitable Building Society v Commissioners of Inland Revenue
• HM Revenue and Customs v Total Network SL

[See more]

• R v Secretary of State for the Home Department, ex parte Simms
• Woolwich Equitable Building Society v Commissioners of Inland Revenue
• Mansworth (Inspector of Taxes) v Jelley
• HM Revenue and Customs v Total Network SL
• Johnson v Unisys Ltd
• Marcic v Thames Water Utilities Ltd
• Deutsche Morgan Grenfell Group Plc v Commissioners of Inland Revenue and Attorney General

REFERS TO

• Wason v Walter
• Rysaffe Trustee Company (CI) Ltd v Commissioners of Inland Revenue
• Kleinwort Benson Ltd v Lincoln City Council

[See more]

• Eagerpath Ltd v Edwards (Inspector of Taxes)
• R v Secretary of State for the Home Department, ex parte Simms

RESUELVE RECURSO

• Monro v HM Revenue and Customs

APPLIES

• Johnson v Unisys Ltd
• Deutsche Morgan Grenfell Group Plc v Commissioners of Inland Revenue

AFFIRMS

• Monro v HM Revenue and Customs

CITES

• Billson and Others v Residential Apartments Ltd
• Marks & Spencer Plc v Commissioners of Customs and Excise (No 1, No 3 and Case C-62/00)

CONSIDERS

• Woolwich Equitable Building Society v Commissioners of Inland Revenue
• Marcic v Thames Water Utilities Ltd
• Taxes Management Act 1970 - Articles : S-33

[See more]

• Human Rights Act 1998 - Articles : SCH-1
• Taxes Management Act 1970
• Finance Act 1994
• Finance Act 1923
• Limitation Act 1980
• Value Added Tax Act 1994 - Articles : S-80
• Human Rights Act 1998 - Articles : S-3
• Supreme Court (now known as Senior Courts) Act 1981 - Articles : S-35A
• Taxation of Chargeable Gains Act 1992 - Articles : S-120
• Taxes Management Act 1970 - Articles : S-9ZA
• Employment Rights Act 1996
• Finance Act 1923 - Articles : S-24

DISTINGUISHES

• HM Revenue and Customs v Total Network SL

REFERRED in

• Scotland Gas Networks Plc v Scottish Water
• Turning Point Limted v Norfolk County Council
• R (Child Poverty Action Group) v Secretary of State for Work and Pensions

[See more]

• Naim Lone v London Borough of Hounslow
• Southern Gas Networks Plc v Thames Water Utilities Ltd
• British Telecommunications Plc v Revenue and Customs Commissioners
• Mark Wallace v HM Revenue and Customs
• The Bodo Community and Others v The Shell Petroleum Development Company of Nigeria Ltd
• Test Claimants in the FII Group Litigation v HM Revenue and Customs
• British Telecommunications Plc v The Commissioners for HM Revenue and Customs
• R (Child Poverty Action Group) v Secretary of State for Work and Pensions
• Dukes Bailiffs Ltd v Breckland Council
• JBW Group Ltd v Ministry of Justice
• J Varney & Sons Waste Management Ltd v Hertfordshire County Council
• Investment Trust Companies v Revenue and Customs Commissioner
• Test Claimants in the FII Group Litigation v HM Revenue and Customs

CITED in

• R (Data Broadcasting International Ltd and Another) v Office of Communications
• Southern Gas Networks Plc v Thames Water Utilities Ltd
• HM Revenue and Customs v Lansdowne Partners Ltd Partnership

[See more]

• Montpellier Estates Ltd v Leeds City Council
• Test Claimants in the Thin Cap Group Litigation v HM Revenue and Customs
• Investment Trust Companies ((in Liquidation)) v The Commissioners for HM Revenue and Customs
• HM Revenue & Customs Commissioners v John Patrick Walsh
• Test Claimants in the Franked Investment Group Litigation v Commissioners of the Inland Revenue;
• Prudential Assurance Company Ltd v Revenue and Customs Comrs [Ch D]

CONSIDERED in

• F J Chalke Ltd and Another v The Commisioners for HM Revenue and Customs
• R (Child Poverty Action Group) v Secretary of State for Work and Pensions
• Littlewoods Ltd and Others v HM Revenue and Customs

[See more]

• Marine Trade SA v Pioneer Freight Futures Company Ltd BVI
• Investment Trust Companies ((in Liquidation)) v Revenue and Customs Comrs

REPORTED OPINION OF in

• [2008] STC 1815
• [2008] 3 WLR 734
• [2008] BTC 188

This document cites

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• Convenio Europeo para la Protección de los Derechos Humanos y de las Libertades Fundamentales
• Woolwich Equitable Building Society v Commissioners of Inland Revenue
• HM Revenue and Customs v Total Network SL
• Woolwich Equitable Building Society v Commissioners of Inland Revenue
• HM Revenue and Customs v Total Network SL



See all quotations

• R v Secretary of State for the Home Department, ex parte Simms
• Deutsche Morgan Grenfell Group Plc v (1) Commissioners of Inland Revenue (2) Hm Attorney General
• Johnson v Unisys Ltd
• Mansworth (Inspector of Taxes) v Jelley
• Deutsche Morgan Grenfell Group Plc v Commissioners of Inland Revenue and Attorney General
• R v Secretary of State for the Home Department, ex parte Simms
• Johnson v Unisys Ltd
• Marcic v Thames Water Utilities Ltd
• Deutsche Morgan Grenfell Group Plc v Commissioners of Inland Revenue
• R v Commissioners of Inland Revenue ex parte Woolwich Equitable Building Society
• Billson and Others v Residential Apartments Ltd
• Monro v HM Revenue and Customs
• Kleinwort Benson Ltd v Lincoln City Council
• HM Revenue and Customs v Total Network SL
• R v Commissioners of Inland Revenue ex parte Woolwich Equitable Building Society
• Wason v Walter
• Eagerpath Ltd v Edwards (Inspector of Taxes)
• Marks & Spencer Plc v Commissioners of Customs and Excise (No 1, No 3 and Case C-62/00)
• Marcic v Thames Water Utilities Ltd
• R v Commissioners of Inland Revenue ex parte Woolwich Equitable Building Society
• Eagerpath Ltd v Edwards (Inspector of Taxes)
• Rysaffe Trustee Company (CI) Ltd v Commissioners of Inland Revenue
• Woolwich Equitable Building Society v Commissioners of Inland Revenue
• Income and Corporation Taxes Act 1988
• Finance Act 1923
• Employment Rights Act 1996
• Value Added Tax Act 1994
• Supreme Court (now known as Senior Courts) Act 1981
• Finance Act 1994
• Taxation of Chargeable Gains Act 1992