R (Paulden Activities Ltd and Others) v HM Revenue and Customs

Core Citations

CONSIDERS

• Taxes Management Act 1970 - Articles : S-20
• Revell (Surveyor of Taxes) v The Edinburgh Life Insurance Company

DISTINGUISHES

• Re McGuckian (No 1)
• Scottish Union and National Insurance Company v Inland Revenue

CITES

• R v Commissioners of Inland Revenue, ex parte Banque Internationale a Luxembourg SA
• Lord Advocate v McKenna
• Earl of Derby v Bury Improvement Commissioners

[See more]

• Kildrummy (Jersey) Ltd v Commissioners of Inland Revenue

APPLIES

• R v Commissioners of Inland Revenue, ex parte T.C. Coombs & Company

REPORTED OPINION OF in

• [2009] STC 1884
• [2009] GWD 29-462

This document cites

• Re McGuckian (No 1)
• Lord Advocate v McKenna
• Kildrummy (Jersey) Ltd v Commissioners of Inland Revenue
• Revell (Surveyor of Taxes) v The Edinburgh Life Insurance Company
• R v Commissioners of Inland Revenue, ex parte Banque Internationale a Luxembourg SA



See all quotations

• Earl of Derby v Bury Improvement Commissioners
• R v Commissioners of Inland Revenue, ex parte T.C. Coombs & Company
• Scottish Union and National Insurance Company v Inland Revenue