R (Beech Developments (Manchester) Ltd and Others) v Revenue and Customs Commissioners

Core Citations

CONSIDERS

• Finance Act 1998 - Articles : SCH-18
• Human Rights Act 1998
• Interpretation Act 1978 - Articles : S-12

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• Taxes Management Act 1970
• Taxes Management Act 1970 - Articles : S-8
• Taxes Management Act 1970 - Articles : S-31
• Taxes Management Act 1970 - Articles : S-34
• Taxes Management Act 1970 - Articles : S-48
• Taxes Management Act 1970 - Articles : S-50
• Commissioners for Revenue and Customs Act 2005
• Finance Act 2004
• Taxes Management Act 1970 - Articles : S-31A
• Taxes Management Act 1970 - Articles : S-49C
• The Income Tax (Construction Industry Scheme) Regulations 2005

REFERS TO

• 1st Contact Ltd
• R (on the application Hudson Contract Services Ltd) v Secetary of State for Business, Innovation and Skills
• JJ Manangement LLP v The Commissioners for HM Revenue and Customs

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• Tower MCashback LLP v HM Revenue and Customs
• R (Edison First Power Ltd) v Central Valuation Officer
• Ormandi
• Beech Developments (Manchester) Ltd v The Commissioners for HM Revenue and Customs

REPORTED OPINION OF in

• [2023] BTC 11
• [2023] 1 WLR 4302

REVERSED in

• Beech Developments (Manchester) Ltd v The Commissioners for HM Revenue and Customs

This document cites

• R (on the application Hudson Contract Services Ltd) v Secetary of State for Business, Innovation and Skills
• 1st Contact Ltd
• R (Edison First Power Ltd) v Central Valuation Officer
• Tower MCashback LLP v HM Revenue and Customs
• JJ Manangement LLP v The Commissioners for HM Revenue and Customs



See all quotations

• Ormandi
• Beech Developments (Manchester) Ltd v The Commissioners for HM Revenue and Customs