R (on the application of Graham and Others) v Revenue and Customs Commissioners

Core Citations

CONSIDERS

• Paget v Commissioners of Inland Revenue

REFERS TO

• Commissioners of Inland Revenue v Paget. Paget v Commissioners of Inland Revenue
• Paget v Commissioners of Inland Revenue
• Rowe and Others v Revenue & Customs Commissioners

CITES

• Walapu v Revenue and Customs Commissioners

CONSIDERS

• Finance Act 2004 - Articles : S-311
• Income and Corporation Taxes Act 1988
• Income and Corporation Taxes Act 1988 - Articles : S-730

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• Finance Act 1938 - Articles : S-24
• The Tax Avoidance Schemes (Prescribed Descriptions of Arrangements) Regulations 2006
• Finance Act 2008
• Finance Act 2014 - Articles : S-219
• Finance Act 2014
• Finance Act 2014 - Articles : S-201
• Finance Act 2004 - Articles : S-306
• Finance Act 2004 - Articles : S-308
• Finance Act 2004 - Articles : S-312
• Finance Act 2004 - Articles : S-319
• The Tax Avoidance Schemes (Prescribed Descriptions of Arrangements) Regulations 2004
• Finance Act 2014
• Finance Act 2008
• Income and Corporation Taxes Act 1988

REPORTED OPINION OF in

• [2016] All ER D 185 May
• [2016] BTC 23
• [2017] STC 1

This document cites

• Rowe and Others v Revenue & Customs Commissioners
• Walapu v Revenue and Customs Commissioners
• Commissioners of Inland Revenue v Paget. Paget v Commissioners of Inland Revenue
• Paget v Commissioners of Inland Revenue
• Paget v Commissioners of Inland Revenue



See all quotations

• Clavis Liberty 1 LP (acting through Cowen)
• Finance Act 2004
• Income and Corporation Taxes Act 1988
• Finance Act 1938
• Finance Act 2008
• Finance Act 2014
• The Tax Avoidance Schemes (Prescribed Descriptions of Arrangements) Regulations 2004
• The Clean Neighbourhoods and Environment Act 2005 (Commencement No.3)(England) Order 2006
• The Tax Avoidance Schemes (Prescribed Descriptions of Arrangements) Regulations 2006