Pike v Revenue and Customs Commissioners

Core Citations

CITES

• Bennett v Ogston (HM Inspector of Taxes)

RESUELVE RECURSO

• Nicholas Pike v Revenue and Customs Commissioners

REFERS TO

• Commissioners of Inland Revenue v THOMAS NELSON & SONS, Ltd
• Chevron Petroleum (U.K.) Ltd v B.P. Petroleum Development Ltd

CONSIDERS

• Davies (HM Inspector of Taxes) v Premier Investment Company, Ltd
• Re Euro Hotel (Belgravia) Ltd
• Lomax v Peter Dixon & Son Ltd

[See more]

• Willingale v International Commercial Bank Ltd

REPORTED OPINION OF in

• [2013] STC 2042
• [2013] BTC 1881

APPEAL RESOLVED in

• Nicholas Pike v The Commissioners for HM Revenue and Customs

AFFIRMED in

• Nicholas Pike v The Commissioners for HM Revenue and Customs

This document cites

• Willingale v International Commercial Bank Ltd
• Lomax v Peter Dixon & Son Ltd
• Davies (HM Inspector of Taxes) v Premier Investment Company, Ltd
• Re Euro Hotel (Belgravia) Ltd
• Commissioners of Inland Revenue v Thomas Nelson & Sons, Ltd



See all quotations

• Inland Revenue v Thomas Nelson & Sons
• Chevron Petroleum (U.K.) Ltd v B.P. Petroleum Development Ltd
• Pike
• Commissioners of Inland Revenue v THOMAS NELSON & SONS, Ltd
• Bennett v Ogston (HM Inspector of Taxes)
• Income Tax (Trading and Other Income) Act 2005
• Finance Act 1996