Pertemps Recruitment Partnership Ltd v HM Revenue and Customs

Core Citations

CITES

• Chibbett (HM Inspector of Taxes) v Joseph Robinson and Sons
• Walker v Carnaby Harrower, Barham & Pykett
• Sempra Metals (formerly Metallgesellschaft Ltd) v Commissioners of Inland Revenue

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• Commissioners of Inland Revenue v City of London (The Epping Forest Case)
• Elson v Prices Tailors Ltd
• Forbes v Director of the Assets Recovery Agency
• Anise Ltd and Others v Hammond
• British Commonwealth International Newsfilm Agency Ltd v Mahany

CONSIDERS

• Income and Corporation Taxes Act 1988 - Articles : S-18
• Finance Act 1998 - Articles : SCH-18
• Finance Act 1998 - Articles : S-42

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• Finance Act 2002 - Articles : S-103
• Morley v Tattersall
• Commissioner of Income Tax v Savundranayagam
• Commissioners of Inland Revenue v Falkirk Ice Rink Ltd
• Simpson v John Reynolds & Company (Insurances) Ltd

REFERS TO

• Deeny v Gooda Walker Ltd (No. 2)
• Threlfall v Jones (Inspector of Taxes) ; Gallagher v Same
• Hall & Company v Commissioners of Inland Revenue

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• Jay's - The Jewellers Ltd v Commissioners of Inland Revenue
• Lincolnshire Sugar Company Ltd v Smart
• Morley v Tattersall

REPORTED OPINION OF in

• [2011] STC 1346

CITED in

• Shop Direct Group and Others v Revenue and Customs Commissioners

REFERRED in

• Shop Direct Group and Others v The Commissioners for HM Revenue and Customs

This document cites

• Lincolnshire Sugar Company Ltd v Smart
• Deeny v Gooda Walker Ltd (No. 2)
• Simpson v John Reynolds & Company (Insurances) Ltd
• British Commonwealth International Newsfilm Agency Ltd v Mahany
• Threlfall v Jones (Inspector of Taxes) ; Gallagher v Same



See all quotations

• Commissioners of Inland Revenue v Falkirk Ice Rink Ltd
• Morley v Tattersall
• Walker v Carnaby Harrower, Barham & Pykett
• Morley v Tattersall
• Jay's - The Jewellers Ltd v Commissioners of Inland Revenue
• Elson v Prices Tailors Ltd
• Forbes v Director of the Assets Recovery Agency
• Hall & Company v Commissioners of Inland Revenue
• Commissioners of Inland Revenue v City of London (The Epping Forest Case)
• Commissioner of Income Tax v Savundranayagam
• Sempra Metals (formerly Metallgesellschaft Ltd) v Commissioners of Inland Revenue
• Chibbett (HM Inspector of Taxes) v Joseph Robinson and Sons
• Anise Ltd and Others v Hammond