R (Masters) v HM Revenue and Customs

Core Citations

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CONSIDERS

• Jennings v Crown Prosecution Service
• Glasgow Royal Infirmary v Caldwell
• O'Hara v Chief Constable of the Royal Ulster Constabulary

[See more]

• W.T. Ramsay Ltd v Commissioners of Inland Revenue

REFERS TO

• United Dominions Trust Ltd v Western
• R v Southwark Crown Court, ex parte Sorsky Defries
• Energy Financing Team Ltd v Director of the Serious Fraud Office

[See more]

• Ramsay (W T) Ltd v Commissioners of Inland Revenue
• R v Commissioners of Inland Revenue, ex parte Rossminster Ltd
• R v Lewes Crown Court, ex parte Hill
• Director of the Serious Fraud Office v A

RESUELVE RECURSO

• R (Masters) v HM Revenue and Customs

DISTINGUISHES

• Raiffeisen Zentralbank Osterreich AG v Cross-seas Shipping Ltd and Others
• Koenigsblatt v Sweet

CONSIDERS

• Taxes Management Act 1970 - Articles : S-20
• Law of Property (Miscellaneous Provisions) Act 1989 - Articles : S-1
• Taxes Management Act 1970 - Articles : S-20C

CONSIDERED in

• Central Business Consultants Ltd and Others v The Director of the Serious Fraud Office
• R and Others v Chief Constable of Wiltshire Police and Another
• R (MK (Iran)) v Secretary of State for the Home Department

[See more]

• Jennings and Another v Bank of Scotland
• Habibsons Bank Ltd v Standard Chartered Bank (Hong Kong) Ltd
• Ms Rosemary Diane Copeland v Bank of Scotland Plc
• Bioconstruct GmbH v Steven Winspear
• John Baylis v Syed Ali Haider
• Lee Manning v Neste AB
• Criminal Assets Bureau v B.G.S. Ltd and Others
• Signature Living Hotel Ltd v Andrei Sulyok Roxana Monica Cocarla

CITED in

• R (Anand) v HM Revenue and Customs
• Chatwani and Others v National Crime Agency
• Burgin v Commissioner of Police of the Metropolis

[See more]

• The Queen on the applications of and Others v (1) The Crown Court at Southwark (1st Defendant) (2) The Commissioner of Police for the Metropolis and other Interested Parties (2nd Defendant)
• R (Rawlinson & Hunter Trustees and Others) v Central Criminal Court and Another Vincent Tchenguiz and (Interested Party)
• R (on the application of Mills) v Sussex Police
• The Merrow Ltd v Bank of Scotland Plc and Another

REFERRED in

• John Joseph Fernandez v Mestari Adjusters Sdn Bhd
• The Queen (on the application of Amber Daly) v The Commissioner of Police of the Metropolis
• Bioconstruct GmbH v Steven Winspear

[See more]

• 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)
• John Baylis v Syed Ali Haider

REPORTED OPINION OF in

• [2009] STC 743
• [2009] Lloyd's Rep FC 135
• [2009] BTC 3

RELIED UPON in

• Signature Living Hotel Ltd v Andrei Sulyok Roxana Monica Cocarla

This document cites

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• O'Hara v Chief Constable of the Royal Ulster Constabulary
• Raiffeisen Zentralbank Osterreich AG v Cross-seas Shipping Ltd and Others
• Director of the Serious Fraud Office v A
• Jennings v Crown Prosecution Service
• Ramsay (W T) Ltd v Commissioners of Inland Revenue



See all quotations

• United Dominions Trust Ltd v Western
• Commissioners of Inland Revenue and Another v Rossminster Ltd .; Commissioners of Inland Revenue and Another v AJR Financial Services Ltd .; Commissioners of Inland Revenue and Another v Plummer .; Commissioners of Inland Revenue and Another v Tucker,
• Koenigsblatt v Sweet
• Glasgow Royal Infirmary v Caldwell
• Energy Financing Team Ltd v Director of the Serious Fraud Office
• R v Commissioners of Inland Revenue, ex parte Rossminster Ltd
• R v Southwark Crown Court, ex parte Sorsky Defries
• R v Lewes Crown Court, ex parte Hill
• W.T. Ramsay Ltd v Commissioners of Inland Revenue
• Law of Property (Miscellaneous Provisions) Act 1989
• Taxes Management Act 1970