R (Huitson) v HM Revenue and Customs

Core Citations

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CONSIDERS

• Barclays Mercantile Business Finance Ltd v Mawson (Inspector of Taxes)
• HM Revenue and Customs v Smallwood and Another
• Baker v Archer-Shee

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• MacNiven v Westmoreland Investments Ltd
• MacNiven v Westmoreland Investments Ltd

REFERS TO

• MacNiven v Westmoreland Investments Ltd
• R (Shiner and Another) v HM Revenue and Customs

RESUELVE RECURSO

• R (Huitson) v HM Revenue and Customs

APPLIES

• Baker v Archer-Shee

AFFIRMS

• R (Huitson) v HM Revenue and Customs

CITES

• Barclays Mercantile Business Finance Ltd v Mawson (Inspector of Taxes)
• HM Revenue and Customs v Smallwood and Another

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• R (Federation of Tour Operators and Others) v HM Treasury and Others

CONSIDERS

• Padmore v Commissioners of Inland Revenue
• Finance Act 2008
• Human Rights Act 1998

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• Income Tax (Trading and Other Income) Act 2005 - Articles : S-858
• Taxes Management Act 1970 - Articles : S-28A

REPORTED OPINION OF in

• [2011] STC 1860
• 14 ITLR 90
• [2011] BTC 456

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• [2012] 2 WLR 490
• [2012] QB 489

CONSIDERED in

• Oakhurst Property Developments (Lowndes Square No. 2) Ltd and Others v Blackstar (Isle of Man) Ltd and Another
• Aviva Insurance Ltd v The Secretary of State for Work and Pensions
• Recovery of Medical Costs for Asbestos Diseases (Wales) Bill: Reference by the Counsel General for Wales

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• R (on the application of Broomfield and Others) v Revenue and Customs Commissioners
• R (on the application of St Matthews (West) Ltd and Others) v HM Treasury and Another

CITED in

• R (Newhaven Port & Properties Ltd) v East Sussex County Council (No 2)
• Alastair Eric Hotson Salvesen V. John Riddell+andrew Riddell+the Lord Advocate

REFERRED in

• The Queen (on the Application of Durand Education Trust) v Secretary of State for Education
• APVCO 19 Ltd and Others v HM Treasury and Another
• R (on the application of Broomfield and Others) v Revenue and Customs Commissioners

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• Shiner and Another v Revenue and Customs Commissioners
• R (on the application of DA and Others) v Secretary of State for Work and Pensions
• Rowe and Others v Revenue & Customs Commissioners
• Walapu v Revenue and Customs Commissioners

This document cites

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• Convenio Europeo para la Protección de los Derechos Humanos y de las Libertades Fundamentales
• HM Revenue and Customs v Smallwood and Another
• MacNiven v Westmoreland Investments Ltd
• R (Federation of Tour Operators and Others) v HM Treasury and Others
• R (Federation of Tour Operators and Others) v HM Treasury and Others



See all quotations

• HM Revenue and Customs v Smallwood and Another
• R (Shiner and Another) v HM Revenue and Customs
• Barclays Mercantile Business Finance Ltd v Mawson (Inspector of Taxes)
• Barclays Mercantile Business Finance Ltd v Mawson (Inspector of Taxes)
• R(Mr Ian Isaac Shiner and Another) v HM Revenue and Customs
• R (Huitson) v HM Revenue and Customs
• HM Revenue and Customs v Smallwood and Another
• Padmore v Commissioners of Inland Revenue
• Baker v Archer-Shee
• Baker v Archer-Shee
• Padmore v Commissioners of Inland Revenue
• MacNiven v Westmoreland Investments Ltd
• MacNiven v Westmoreland Investments Ltd
• Padmore v Commissioners of Inland Revenue
• Finance Act 2008
• Income Tax (Trading and Other Income) Act 2005
• Taxes Management Act 1970
• Human Rights Act 1998