R (on the application of De Silva and Another) v Revenue and Customs Commissioners

Core Citations

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CONSIDERS

• Blackburn (Inspector of Taxes) v Keeling

REFERS TO

• R (on the application of Silva and another) v Revenue and Customs Commissioners

CITES

• Re Barnard. Martins Bank v Trustee

CONSIDERS

• Revenue & Customs Commissioners v Cotter
• Finance Act 1998 - Articles : SCH-18
• Finance (No 2) Act 1997 - Articles : S-48

[See more]

• Finance (No. 2) Act 1992
• Finance (No. 2) Act 1992 - Articles : S-42
• Income and Corporation Taxes Act 1988
• Income and Corporation Taxes Act 1988 - Articles : S-111
• Income and Corporation Taxes Act 1988 - Articles : S-380
• Income and Corporation Taxes Act 1988 - Articles : S-381
• Taxes Management Act 1970
• Taxes Management Act 1970 - Articles : S-8
• Taxes Management Act 1970 - Articles : S-9
• Taxes Management Act 1970 - Articles : S-42
• Taxes Management Act 1970 - Articles : S-50
• Taxes Management Act 1970 - Articles : S-54
• Law of Property Act 1925
• Law of Property Act 1925 - Articles : S-7
• Limited Partnerships Act 1907
• Taxes Management Act 1970 - Articles : S-12AA
• Taxes Management Act 1970 - Articles : S-12AB
• Taxes Management Act 1970 - Articles : S-12AC
• Taxes Management Act 1970 - Articles : S-9A
• Taxes Management Act 1970 - Articles : S-9ZB
• Taxes Management Act 1970 - Articles : SCH-1A
• Taxes Management Act 1970 - Articles : SCH-1B
• Taxes Management Act 1970
• Limited Partnerships Act 1907
• Law of Property Act 1925

REPORTED OPINION OF in

• [2016] All ER D 41 Feb
• [2016] STC 1333
• [2016] BTC 6

REFERRED in

• Ms Michelle Cockayne v Commissioners for Hm Revenue & Customs

APPEAL RESOLVED in

• R (on the application of De Silva and another) v Revenue and Customs Commissioners

AFFIRMED in

• R (on the application of De Silva and another) v Revenue and Customs Commissioners

CONSIDERED in

• The Queen (on the Application of James Derry) v The Commissioners for HM Revenue and Customs

DISTINGUISHED in

• Walapu v Revenue and Customs Commissioners

This document cites

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• Blackburn (Inspector of Taxes) v Keeling
• Re Barnard. Martins Bank v Trustee
• R (on the application of Silva and another) v Revenue and Customs Commissioners
• Income and Corporation Taxes Act 1988
• Law of Property Act 1925



See all quotations

• Finance (No. 2) Act 1992
• Finance (No 2) Act 1997
• Taxes Management Act 1970
• Finance Act 1998
• Limited Partnerships Act 1907
• Revenue & Customs Commissioners v Cotter