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

Core Citations

REFERS TO

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

RESUELVE RECURSO

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

AFFIRMS

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

DISTINGUISHES

• Revenue & Customs Commissioners v Cotter

CONSIDERS

• Finance Act 1994
• Income and Corporation Taxes Act 1988
• Income and Corporation Taxes Act 1988 - Articles : S-231

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• Taxes Management Act 1970
• Taxes Management Act 1970 - Articles : S-8
• Taxes Management Act 1970 - Articles : S-54
• Taxes Management Act 1970 - Articles : S-12AC
• Taxes Management Act 1970 - Articles : S-28A
• Taxes Management Act 1970 - Articles : SCH-1A
• Limited Partnerships Act 1907
• Taxes Management Act 1970
• Limited Partnerships Act 1907
• Income and Corporation Taxes Act 1988
• Finance Act 1994

REPORTED OPINION OF in

• [2018] 1 All ER 280
• [2017] BTC 37
• [2017] 1 WLR 4384

APPLIED in

• R (on the application of Amrolia); Singh v Revenue and Customs Commissioners

CONSIDERED in

• R Zarathustra Jal Amrolia v The Commissioners for HM Revenue & Customs

REFERRED in

• R Zarathustra Jal Amrolia v The Commissioners for HM Revenue & Customs
• Barry Knibbs & Others v Commissioners for HM Revenue and Customs

This document cites

• R (on the application of De Silva and Another) v Revenue and Customs Commissioners
• R (on the application of Silva and another) v Revenue and Customs Commissioners
• Income and Corporation Taxes Act 1988
• Finance (No. 2) Act 1992
• Finance Act 1994



See all quotations

• Taxes Management Act 1970
• Limited Partnerships Act 1907
• Revenue & Customs Commissioners v Cotter