R (on the application of M Sport Ltd) v Revenue and Customs Commissioners

Core Citations

CONSIDERS

• Human Rights Act 1998
• Finance Act 2004 - Articles : S-207
• Finance Act 2004 - Articles : S-204

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• Finance Act 2004 - Articles : S-206
• Finance Act 2004 - Articles : S-222

REFERS TO

• R (Cowl and Others) v Plymouth City Council
• R (Burkett) v Hammersmith and Fulham London Borough Council (No 1)
• R (M) v Croydon London Borough Council

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• R (on the application of Archer and Another) v Revenue and Customs Commissioners
• R Mrs Shirley Archer v The Commissioners for HM Revenue and Customs

REPORTED OPINION OF in

• [2021] 4 WLR 62
• [2021] STC 943
• [2021] BTC 12