R Aozora Gmac Investment Ltd v The Commissioners for HM Revenue and Customs

Core Citations

CONSIDERS

• Samarkand Film Partnership No. 3 and Others v The Commissioners for HM Revenue and Customs

APPLIES

• Revenue and Customs Commissioners v Hely-Hutchinson

CITES

• R (Software Solutions Partners Ltd) v R & C Commissioners

CONSIDERS

• Income and Corporation Taxes Act 1988
• Finance Act 2000 - Articles : SCH-30
• Income and Corporation Taxes Act 1988 - Articles : S-790

[See more]

• Income and Corporation Taxes Act 1988
• Income and Corporation Taxes Act 1988 - Articles : S-793A
• Freedom of Information Act 2000
• Taxation of Chargeable Gains Act 1992
• Finance Act 2000

REPORTED OPINION OF in

• [2017] BTC 36
• [2018] STC 11

This document cites

• Samarkand Film Partnership No. 3 and Others v The Commissioners for HM Revenue and Customs
• R (Software Solutions Partners Ltd) v R & C Commissioners
• R v Commissioners of Inland Revenue, ex parte MFK Underwriting Agencies Ltd and Others and related applications
• R v Commissioners of Inland Revenue, ex parte Unilever Plc and Another
• Income and Corporation Taxes Act 1988



See all quotations

• Finance Act 2000
• Freedom of Information Act 2000
• Taxation of Chargeable Gains Act 1992
• The United Policyholders Group and Others v Attorney General of Trinidad and Tobago (Trinidad and Tobago)
• R (on the application of Davies and another) v HM Revenue and Customs
• Revenue and Customs Commissioners v Hely-Hutchinson