Neil Pattullo For Judicial Review

Core Citations

CONSIDERS

• Taxes Management Act 1970 - Articles : S-8
• Taxes Management Act 1970 - Articles : S-9A
• Taxes Management Act 1970 - Articles : S-19A

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• Taxes Management Act 1970 - Articles : S-20
• Taxes Management Act 1970 - Articles : S-29
• Taxation of Chargeable Gains Act 1992 - Articles : S-37

REFERS TO

• HM Revenue and Customs v Household Estate Agents Ltd

CITES

• Associated Provincial Picture Houses Ltd v Wednesbury Corporation
• Cenlon Finance Company Ltd v Ellwood
• Kempton v Special Commissioner for Income Tax

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• MacDonald (Inspector of Taxes) v Dextra Accessories Ltd and Others
• R (Morgan Grenfell & Company Ltd) v Special Commissioner of Income Tax
• R v Commissioners of Inland Revenue, ex parte T.C. Coombs & Company

APPLIES

• Langham v Veltema
• Corbally-Stourton v Commissioners of Customs and Excise

REPORTED OPINION OF in

• [2010] STC 107
• [2010] BTC 541

CITED in

• Hankinson v HM Revenue and Customs
• HM Revenue and Customs v Lansdowne Partners Ltd Partnership
• HM Revenue and Customs v Lansdowne Partners Ltd Partnership

CONSIDERED in

• Sanderson v Revenue and Customs Commissioners

REFERRED in

• Derek William Hankinson v HM Revenue and Customs

This document cites

• R v Commissioners of Inland Revenue, ex parte T.C. Coombs & Company
• R (Morgan Grenfell & Company Ltd) v Special Commissioner of Income Tax
• Cenlon Finance Company Ltd v Ellwood
• R (Johnson) v Branigan (HMIT)
• Langham v Veltema



See all quotations

• HM Revenue and Customs v Household Estate Agents Ltd
• Associated Provincial Picture Houses Ltd v Wednesbury Corporation
• Kempton v Special Comrs
• Kempton v Special Commissioner for Income Tax
• R v Commissioners of Inland Revenue, ex parte T.C. Coombs & Company
• MacDonald (Inspector of Taxes) v Dextra Accessories Ltd and Others
• Corbally-Stourton v Commissioners of Customs and Excise
• Finance Act 2004
• Finance Act 1989
• Taxation of Chargeable Gains Act 1992
• Finance Act 1988
• Taxes Management Act 1970
• The Tax Avoidance Schemes (Prescribed Descriptions of Arrangements) Regulations 2004