R (Esterson) v HM Revenue and Customs

Core Citations

REFERS TO

• Vestey v Commissioners of Inland Revenue (no 1)
• R (Galligan) v University of Oxford
• R (Nadarajah) v Secretary of State for the Home Department

[See more]

• R (Weston) v IR Commissioners
• R v Attorney General, ex parte Imperial Chemical Industries Plc
• R v Commissioners of Inland Revenue, ex parte MFK Underwriting Agencies Ltd and Others and related applications

REPORTED OPINION OF in

• [2008] STC 875
• [2006] BTC 170

REFERRED in

• R Aozora GMAC Investment Ltd v The Commissioners for HM Revenue and Customs
• Revenue and Customs Commissioners v Hely-Hutchinson

CONSIDERED in

• R (on the application of Hely-Hutchinson) v Revenue and Customs Commissioners

This document cites

• R (Nadarajah) v Secretary of State for the Home Department
• R (Galligan) v University of Oxford
• R (Weston) v IR Commissioners
• R (Nadarajah) v Secretary of State for the Home Department
• Vestey v Commissioners of Inland Revenue (no 1)



See all quotations

• Vestey v Commissioners of Inland Revenue (no 1)
• R v Commissioners of Inland Revenue, ex parte MFK Underwriting Agencies Ltd and Others and related applications
• R v Attorney General, ex parte Imperial Chemical Industries Plc
• Income and Corporation Taxes Act 1988
• Income Tax (Earnings and Pensions) Act 2003
• The Income Tax (Pay As You Earn) Regulations 2003