R (Glenn & Company Essex Ltd) v Commissioners of HM Revenue and Customs

Core Citations

---

CONSIDERS

• R (Wood) v North Avon Magistrates Court
• R (Faisaltex Ltd) v Preston Crown Court
• R (Bates) v Chief Constable of the Avon and Somerset Police and Another

[See more]

• R v Chief Constable of Lancashire, ex parte Parker ; R v Same, Ex part McGrath
• McGrath v Chief Constable of the Royal Ulster Constabulary

REFERS TO

• R (Da Costa) v Thames Magistrates Court and Customs and Excise
• R v Central Criminal Court and Another, ex parte AJD Holdings and Others
• R (H) v Commissioners of Inland Revenue

[See more]

• Marlton v Tektronix UK Holdings Plc
• Pepper (Inspector of Taxes) v Hart

CITES

• R v Lewes Crown Court, ex parte Hill
• Redknapp v Commissioner of the City of London Police and another
• R (Cronin) v Sheffield Magistrates Court

[See more]

• R (Kent Pharmaceuticals Ltd) v Director of the Serious Fraud Office
• Pepper (Inspector of Taxes) v Hart
• Oxfordshire County Council v Oxford City Council

CONSIDERS

• R v Commissioners of Customs and Excise (ex parte Bottlestop)
• Demand & Supply Cash & Carry Ltd v HM Revenue and Customs
• Energy Financing Team Ltd v Director of the Serious Fraud Office

[See more]

• Burgin v Commissioner of Police of the Metropolis
• Customs and Excise Management Act 1979 - Articles : S-118C
• Customs and Excise Management Act 1979 - Articles : S-118B
• Finance Act 2008 - Articles : S-114
• Value Added Tax Act 1994 - Articles : S-10
• Police and Criminal Evidence Act 1984 - Articles : S-8
• Criminal Law Act 1977 - Articles : S-1
• Police and Criminal Evidence Act 1984 - Articles : S-15
• Police and Criminal Evidence Act 1984 - Articles : S-16
• Criminal Justice and Police Act 2001 - Articles : S-59
• Criminal Justice and Police Act 2001 - Articles : S-50
• Criminal Justice and Police Act 2001 - Articles : S-53
• Customs and Excise Management Act 1979
• Civil Evidence Act 1995
• Civil Evidence Act 1995 - Articles : SCH-1
• Finance Act 2008
• Value Added Tax Act 1994 - Articles : SCH-11
• Taxes Management Act 1970
• Value Added Tax Act 1994
• Value Added Tax Act 1994 - Articles : S-96
• Proceeds of Crime Act 2002

DISTINGUISHES

• R (Bhatti) v Croydon Magistrates Court

CONSIDERED in

• John Sweeney v Westminster Magistrates Court (1st Defendant) London Regional Asset Recovery Team and Environment Agency (2nd Defendant Interested Party)
• Superior Import / Export Ltd and Others v The Commissioners for HM Revenue and Customs and Another
• Cabot Global Ltd and Others v Barkingside Magistrates' Court (1st Defendant) The Commissioner of Police of the Metropolis (2nd Defendant) The London Borough of Redbridge (Interested Party)

[See more]

• Business Energy Solutions Ltd v The Crown Court at Preston
• HM Attorney-General v Kim Dotcom
• R (Newcastle United Football Club Ltd Newcastle United Ltd Newcastle United Football Company Ltd) v The Commissioners for HM Revenue & Customs (First Defendant) The Crown Court at Leeds (Second Defendant)
• The Queen (on the application of Brian Hicks and Others) v Commissioner of Police of the Metropolis

APPLIED in

• Brookfield Aviation International Ltd v The Guildford Crown Court (1st Defendant) The Chief Constable of the Surrey Police Force (2nd Defendant) The Secretary of State for the Home Department (Interested Party)
• R Sharer v City of London Magistrates' Court HM Revenue and Customs
• R Atwal v Lewes Crown Court (First Defendant) HM Revenue & Customs (Second Defendant)

REPORTED OPINION OF in

• [2012] ACD 5
• [2010] All ER D 163 Jun
• [2010] STC 2386

[See more]

• [2010] Lloyd's Rep FC 536
• [2012] 176 JP 65
• [2010] 4 All ER 998
• [2010] SWTI 2119
• [2011] 1 WLR 1964

CITED in

• Robin Lees and Others v Solihull Magistrates' Court (1st Defendant) The Commissioners for HM Revenue & Customs (2nd Defendant)
• R Global Cash & Carry Ltd v Birmingham Magistrates' Court (First Defendant) The Chief Constable of the West Midlands Police (Second Defendant) The Commissioners for Revenue & Customs (Interested Party)

REFERRED in

• R Rabiul Hoque and Mridul Kanti Das Claimants City of London Magistrates' Court (First Defendant) The Commissioners of Hm Revenue and Customs (Second Defendant)

This document cites

---

• R (Bates) v Chief Constable of the Avon and Somerset Police and Another
• Burgin v Commissioner of Police of the Metropolis
• R (Bhatti) v Croydon Magistrates Court
• R (Kent Pharmaceuticals Ltd) v Director of the Serious Fraud Office
• Marlton v Tektronix UK Holdings Plc



See all quotations

• McGrath v Chief Constable of the Royal Ulster Constabulary
• R (Wood) v North Avon Magistrates Court
• Pepper (Inspector of Taxes) v Hart
• R (H) v Commissioners of Inland Revenue
• R (Cronin) v Sheffield Magistrates Court
• Demand & Supply Cash & Carry Ltd v HM Revenue and Customs
• R (Da Costa) v Thames Magistrates Court and Customs and Excise
• Redknapp v Commissioner of the City of London Police and another
• R (Faisaltex Ltd) v Preston Crown Court
• Pepper (Inspector of Taxes) v Hart
• R v Commissioners of Customs and Excise (ex parte Bottlestop)
• Energy Financing Team Ltd v Director of the Serious Fraud Office
• R v Central Criminal Court and Another, ex parte AJD Holdings and Others
• R v Lewes Crown Court, ex parte Hill
• R v Chief Constable of Lancashire, ex parte Parker ; R v Same, Ex part McGrath
• Finance Act 2008
• Police and Criminal Evidence Act 1984
• Criminal Law Act 1977
• Value Added Tax Act 1994
• Civil Evidence Act 1995
• Proceeds of Crime Act 2002
• Customs and Excise Management Act 1979
• Taxes Management Act 1970
• Criminal Justice and Police Act 2001
• Civil Procedure Rules 1998
• Oxfordshire County Council v Oxford City Council