Petrus Jacobus Le Roux Zeeman v The Commissioners for HM Revenue and Customs

Core Citations

CONSIDERS

• Brumby v Milner

CONSIDERS

• Corporation Tax Act 2010
• Human Rights Act 1998 - Articles : S-4
• Income Tax (Trading and Other Income) Act 2005 - Articles : S-25

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• Income Tax (Earnings and Pensions) Act 2003
• Finance Act 2011
• Human Rights Act 1998
• Income Tax (Earnings and Pensions) Act 2003
• Human Rights Act 1998
• Corporation Tax Act 2010
• Finance Act 2017
• Finance (No. 2) Act 2017
• Covid-19 Credit Guarantee Scheme 2020
• Cartref Care Home Ltd and Others, R v Commissioners for HM Revenue and Customs

REFERS TO

• Ramsay (W T) Ltd v Commissioners of Inland Revenue
• Brumby v Milner

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• R (on the application of Rowe and Others) v R & C Commissioners; R (on the application of Vital Nut Company Ltd and Others)
• RFC 2012 Plc ((in Liquidation)) (formerly The Rangers Football Club Plc) v Advocate General for Scotland
• Hyrax Resourcing Ltd and Others
• Bank Mellat v HM Treasury (No 2)

CITES

• UBS AG and Another v Revenue and Customs Commissioners
• The Christian Institute and Others v Scottish Ministers
• JAMES AND OTHERS v. THE UNITED KINGDOM

[See more]

• APVCO 19 Ltd and Others v HM Treasury and Another

REFERRED in

• Donatas Labeikis and Others v The Commissioners for HM Revenue & Customs
• The Commissioners for HM Revenue and Customs v Donatas Labeikis and Others

REPORTED OPINION OF in

• [2020] STC 828
• [2020] BTC 9

This document cites

• UBS AG and Another v Revenue and Customs Commissioners
• RFC 2012 Plc ((in Liquidation)) (formerly The Rangers Football Club Plc) v Advocate General for Scotland
• The Christian Institute and Others v Scottish Ministers
• Brumby v Milner
• Ramsay (W T) Ltd v Commissioners of Inland Revenue



See all quotations

• Brumby v Milner
• R (on the application of Rowe and Others) v R & C Commissioners; R (on the application of Vital Nut Company Ltd and Others)
• Income Tax (Trading and Other Income) Act 2005
• Finance Act 2011
• Corporation Tax Act 2010
• Income Tax (Earnings and Pensions) Act 2003
• Bank Mellat v HM Treasury (No 2)
• Human Rights Act 1998