R (on the application of St Matthews (West) Ltd and Others) v HM Treasury and Another

Core Citations

CONSIDERS

• R Totel Ltd v The First-Tier Tribunal (Tax Chamber) and the Commissioners for HM Revenue and Customs
• The Commissioners for HM Revenue and Customs v Dv3 RS Ltd Partnership

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• R (Huitson) v HM Revenue and Customs
• R (Huitson) v HM Revenue and Customs

CITES

CONSIDERS

• Finance Act 2013 - Articles : S-194
• Finance Act 2003 - Articles : S-45
• Finance Act 2003

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• Finance Act 2003 - Articles : S-42
• Finance Act 2012
• Finance Act 2013
• Finance Act 2003 - Articles : S-75A
• Finance Act 2008 - Articles : S-58

REPORTED OPINION OF in

• [2014] STC 2350
• [2014] BTC 29

REFERRED in

• R (on the application of Reilly (No 2)) v Secretary of State for Work and Pensions
• Oisin Fanning v The Commissioners for HM Revenue & Customs

CONSIDERED in

• Reilly and Hewstone v Secretary of State for Work and Pensions
• Rowe and Others v Revenue & Customs Commissioners

This document cites

• R (Huitson) v HM Revenue and Customs
• The Commissioners for HM Revenue and Customs v Dv3 RS Ltd Partnership
• R Totel Ltd v The First-Tier Tribunal (Tax Chamber) and the Commissioners for HM Revenue and Customs
• R (Huitson) v HM Revenue and Customs
• Vardy Properties v Revenue and Customs Commissioners



See all quotations

• Finance Act 2008
• Finance Act 2012
• Finance Act 2013
• Finance Act 2003