Patel and Another

Core Citations

REPORTED OPINION OF in

• [2018] TC 06426

This document cites

• Inco Europe Ltd v First Choice Distribution (A Firm)
• R (on the application of De Silva and another) v Revenue and Customs Commissioners
• Lokumal (K.) & Sons (London) Ltd v Lotte Shipping Company Pte. Ltd (August Leonhardt)
• Commissioners of Inland Revenue v Nuttall
• Nicholas Barnes v The Commissioners for HM Revenue and Customs



See all quotations

• Pollen Estate Trustee Company Ltd v Revenue and Customs Commissioners
• R v Commissioners of Inland Revenue, ex parte National Federation of Self-Employed and Small Businesses Ltd
• R (on the application of Higgs) v Revenue and Customs Commissioners
• Tinkler v Revenue and Customs Commissioners
• Revell
• Revenue and Customs Commissioners v Trigg (a partner of Tonnan LLP)
• Davis
• TC03228: Southern Cross Employment Agency Ltd
• Wood
• Revenue and Customs Commissioners v McQuillan and Another
• Bloomsbury Verlag GMBH
• Flix Innovations Ltd v Revenue and Customs Commissioners
• Commissioners for Revenue and Customs Act 2005
• Agricultural Holdings Act 1948
• Inland Revenue Regulation Act 1890
• Taxes Management Act 1970
• Finance Act 1998
• Finance Act 2009
• R (Wilkinson) v Inland Revenue Commissioners
• R (on the application of Davies and another) v HM Revenue and Customs