Peter Vaines v The Commissioners for HM Revenue and Customs

Core Citations

CONSIDERS

• MacKinlay v Arthur Young McClelland Moores & Company

REFERS TO

• Major (Inspector of Taxes) v Brodie and Another

CONSIDERS

• MacKinlay v Arthur Young McClelland Moores & Company
• Income Tax (Trading and Other Income) Act 2005 - Articles : S-863
• Limited Liability Partnerships Act 2000 - Articles : S-1

[See more]

• Finance Act 1994 - Articles : S-215
• Income and Corporation Taxes Act 1988 - Articles : S-111
• Taxes Management Act 1970 - Articles : S-28A
• Partnership Act 1890 - Articles : S-1

CONSIDERED in

• R Zarathustra Jal Amrolia v The Commissioners for HM Revenue & Customs

REFERRED in

• R Zarathustra Jal Amrolia v The Commissioners for HM Revenue & Customs
• Bluecrest v HMRC

REPORTED OPINION OF in

• [2018] STC 297
• [2018] BTC 9

CITED in

• BCM Cayman LP v The Commissioners for HM Revenue and Customs

This document cites

• MacKinlay v Arthur Young McClelland Moores & Company
• MacKinlay v Arthur Young McClelland Moores & Company
• Major (Inspector of Taxes) v Brodie and Another
• Revenue and Customs Commissioners v Vaines
• Income and Corporation Taxes Act 1988



See all quotations

• Limited Liability Partnerships Act 2000
• Income Tax (Trading and Other Income) Act 2005
• Finance Act 1994
• Partnership Act 1890
• Taxes Management Act 1970