R (oao William Archer) v The Commissioners for HM Revenue and Customs

Core Citations

CONSIDERS

• Fidex Ltd v Revenue and Customs Commissioners

REFERS TO

• Drummond v HM Revenue and Customs
• R K and Ac Jackson & Son v Department for the Environment, Food and Rural Affairs
• Langham v Veltema

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• Anisminic Ltd v Foreign Compensation Commission
• Astall and Another v HM Revenue and Customs
• F. Hoffmann-LA Roche & Company A.G. and Others v Secretary of State for Trade and Industry
• Spring & Salmon Seafood Ltd v Revenue and Customs Comrs

DOES NOT APPLY

• Morris and Another v HM Revenue and Customs

CONSIDERS

• Revenue and Customs Commissioners v Bristol and West Plc
• Hallamshire Industrial Finance Trust Ltd v Commissioners of Inland Revenue
• Pipe v The Commissioners for H M HM Revenue and Customs

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• Finance Act 2001
• Finance Act 2001 - Articles : S-88
• Finance Act 1998 - Articles : SCH-18
• Finance Act 1994 - Articles : S-188
• Insolvency Act 1986
• Taxes Management Act 1970
• Taxes Management Act 1970 - Articles : S-31
• Taxes Management Act 1970 - Articles : S-114
• Taxes Management Act 1970 - Articles : S-28A
• Taxes Management Act 1970 - Articles : S-28B
• Taxes Management Act 1970 - Articles : S-59B
• Taxes Management Act 1970 - Articles : SCH-3ZA
• Finance Act 2009 - Articles : SCH-55
• Taxes Management Act 1970

CONSIDERED in

• Embiricos v Revenue and Customs Commissioners
• William Archer v The Commissioners for HM Revenue and Customs
• R Archer v The Commissioners for Hm Revenue and Customs

REPORTED OPINION OF in

• [2017] 3 All ER 524
• [2017] STC 1037
• [2017] BTC 3

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• [2017] 1 WLR 2066

APPEAL RESOLVED in

• R Archer v The Commissioners for Hm Revenue and Customs

This document cites

• Drummond v HM Revenue and Customs
• Fidex Ltd v Revenue and Customs Commissioners
• F. Hoffmann-LA Roche & Company A.G. and Others v Secretary of State for Trade and Industry
• Anisminic Ltd v Foreign Compensation Commission
• Astall and Another v HM Revenue and Customs



See all quotations

• Revenue and Customs Commissioners v Bristol and West Plc
• Langham v Veltema
• Pipe v The Commissioners for H M HM Revenue and Customs
• R K and Ac Jackson & Son v Department for the Environment, Food and Rural Affairs
• Hallamshire Industrial Finance Trust Ltd v Commissioners of Inland Revenue
• Morris and Another v HM Revenue and Customs
• Spring & Salmon Seafood Ltd v Revenue and Customs Comrs
• Insolvency Act 1986
• Finance Act 2001
• Finance Act 1994
• Taxes Management Act 1970
• Finance Act 1998
• Finance Act 2009
• Autologic Holdings Plc and Others v Commissioners of Inland Revenue; Test Claimants in Loss Relief Group Litigation v Commissioners of Inland Revenue