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

Core Citations

CONSIDERS

• Income Tax (Earnings and Pensions) Act 2003
• Sexual Offences (Amendment) Act 1992
• Finance (No. 2) Act 2017 - Articles : SCH-11

DISTINGUISHES

• British Oxygen Company Ltd v Board of Trade

REFERS TO

• R (on the application of Clamp and another) v Revenue and Customs Commissioners
• R v Secretary of State for the Environment, Transport and the Regions and Another, ex parte. Spath Holme Ltd

FOLLOWS

• Vestey v Commissioners of Inland Revenue (no 1)

REPORTED OPINION OF in

• [2022] STC 336

This document cites

• British Oxygen Company Ltd v Board of Trade
• R v Secretary of State for the Environment, Transport and the Regions and Another, ex parte. Spath Holme Ltd
• Vestey v Commissioners of Inland Revenue (no 1)
• R (on the application of Clamp and another) v Revenue and Customs Commissioners