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

Core Citations

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CONSIDERS

REFERS TO

• R v Nat Bell Liquors Company Ltd
• Earl of Derby v Bury Improvement Commissioners
• The King (Martin) v Mahony

[See more]

• The King v Northumberland Compensation Appeal Tribunal ex parte Shaw

CONSIDERS

• Finance Act 1976
• Taxes Management Act 1970 - Articles : S-20
• Taxes Management Act 1970 - Articles : S-20B

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• Taxes Management Act 1970
• Finance Act 1976 - Articles : SCH-6

RESUELVE RECURSO

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

APPLIES

• R v Commissioners of Inland Revenue, ex parte Rossminster Ltd

REVERSES

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

REPORTED OPINION OF in

• [1991] UKHL J0214-1
• 64 TC 124
• [1991] 3 All ER 623

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• [1991] STC 97
• [15/02/1991] TLR 3
• [1991] BTC 89
• [1991] 2 WLR 682
• 64 TC 124
• [1991] 2 AC 283

CITED in

• Hurst Stores and Interiors Ltd v Ml Europe Property Ltd
• R Saimon v Upper Tribunal
• CFAO (Gambia) Ltd v Alhagy Amadou Taal

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• R v Wooton and Others
• Hurst Stores and Interiors Ltd v M L Europe Property Ltd
• Williams and Another v Natural Life Health Foods Ltd and Another
• Gold Nuts Ltd and Others v The Commissioners for HM Revenue & Customs
• Mark Christopher Breslin and Others and Seamus McKenna and Others.
• Northern Ireland Courts and Tribunals Service and The Official Solicitor to the Court of Judicature of Northern Ireland
• Bryson Recycling Limited’s Application
• Volaw Trust & Corporate Services Ltd and another v Office of the Comptroller of Taxes
• Acturus Properties Ltd and Others v Attorney General
• R v Allen
• R (on the application of Z and Others) v Hackney London Borough Council
• R (Morgan Grenfell & Company Ltd) v Special Commissioner of Income Tax
• Hawkes v St Vincent's Hospital Trustees Ltd and Others
• Philip Harry Wisniewski and Another v Central Manchester Health Authority
• Gibbs, Commissioner of Police v Attorney-General et Al

REFERRED in

• Re McGuckian (Application for Judicial Review) (No 2)
• Mr William Hay v Ms Nina Cresswell
• Crofter Properties Ltd v Genport Ltd

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• Re B (Children: Care Proceedings: Jurisdiction: Transfer of Proceedings)
• In the matter of an application for Judicial Review by Bow Street Mall & Others
• R Derrin Brother Properties Ltd v The Commissioners for HM Revenue and Customs Hsbc Bank Plc and Another (Interested Parties)
• The Commissioners for HM Revenue and Customs v Sunico A/S and Others
• Kempton v Special Commissioner for Income Tax
• Kandore Ltd and Others v Revenue and Customs Commissioners
• Mr Les O'Hare & Mrs Janet O'Hare v Coutts & Company
• Gohil v Gohil
• A Local Authority v The Mother
• Popoviciu v Curtea De Apel Bucharest (Romania)
• Sareh Kimura Al-Baker v Abdul Amir Al-Baker
• Webb v Webb
• Robert Gresham Gray v Global Energy Horizons Corporation
• R (on the application of Haralambous) v Crown Court at St Albans and another
• Moher v Moher
• Nolan and Others v Dildar Ltd and Others
• Leona Flynn v National Asset Loan Management Ltd and Others
• Jaswant Sidhu v Dr Sangeeta Rathor
• K v Minister for Justice and Equality
• Leggett v Crowley
• O'Mahony v Promontoria (GEM) DAC
• Fogarty v Cox
• Union of Clerical, Administrative and Supervisory Employees and Others v Industrial Disputes Tribunal & Anpr
• Hanrahan v Greyhound Recycling and Recovery
• Ras Al Khaimah Investment Authority v Farhad Azima
• Accord Healthcare Ltd v Research Corporation Technologies, Inc.
• McNicholas v Herman
• P (Children)(Disclosure)
• R (Belhaj) v Director of Public Prosecutions and another
• British Airways Plc v Airways Pension Scheme Trustee Ltd
• O'Donnell v Coffey

APPLIED in

• R v MacDonald (Inspector of Taxes)ex parte Hutchinson and Company Ltd and Others
• C (A Child) (Fact-Finding)
• A Mother v A Local Authority

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• Jaswinder Singh Bahia v Inderdeep Singh Sidhu (as Personal Representative of the Estate of Tara Singh Sidhu)
• Tatiana Akhmedova v Farkhad Teimur Ogly Akhmedov

CONSIDERED in

• Richard Edwin Scott (Claimant) Secretary of State for Transport (First Defendant) Hanover Housing Association (Second Defendant)
• R (on the application of HN and Others) v Secretary of State for the Home Department
• C (A Child) (Fact-Finding)

[See more]

• R v Commissioners of Inland Revenue and Another
• The Queen v A Special Commissioner and Another
• R v R.W. MacDonald (HMIT) and Others
• R Commissioners of Inland Revenue Mr a Connolly and Another Electrowide Ltd
• R v Commissioners of the Inland Revenue and Another
• R (Prudential Plc) v Special Commissioner of Income Tax
• R v Inland Revenue Commissioners and Others
• R (Morgan Grenfell & Company Ltd) v Special Commissioner of Income Tax
• Norman Templeton Brown v The Attorney General
• Benhams Ltd v Kythira Investments Ltd and Another
• Webb v Webb
• Graham Michael Wildin v Forest of Dean District Council
• R (on the application of Derrin Brothers Properties Ltd and Others) v A Judge of the First-tier Tribunal (Tax Chamber) and Others
• Alexander Kotton v First Tier Tribunal (Tax Chamber)
• Oleg Firer v The Chief Immigration Officer
• Wentworth Sargeant v Monique Williams
• Credit Capital Corporation Ltd v Mr Emmil Wayne Seeson Watson
• David E. Cummings and Tamarind Tree Holdings Company Ltd v Sumner Point Properties Ltd et Al
• Director of Public Prosecutions v O'Neill and Others
• Anne Marie Quinn (A Minor) suing by her mother and next friend, Kathleen Quinn v Mid Western Health Board and Donal O'Sullivan
• Ahmad Hamad Algosaibi and Brothers Company (“AHAB”) v Saad Investments Company Ltd (in Official Liquidation) (“SICL”) and Others
• Doran v Cosgrove and Others
• Dardis v Poplovka
• Stulpinaite v The Residential Tenancies Board
• Michael Anthony Forte v The Queen
• Between: Ahmad Hamad Algosaibi and Brothers Company Plaintiff/Appellant v (1) Saad Investments Company Ltd (2) Maan AL Sanea and Others Defendants/Respondents
• Gordon James Ramsay v Gary Love
• Colm Murphy v The Law Society of Ireland and Simon Murphy
• Cheryl White Smith v Rita Betson White
• Bowview Overseas Ltd v Aleman, Cordero, Galindo & Lee Trust (BVI) Ltd
• Hon. Mark Brantley (in his personal capacity and as a representative of the Concerned Citizens Movement) v Constituency Boundaries Commission (being Mr. R.A. Peter Jenkins, Hon. Asim Martin, Hon. Marcella Liburd, Hon. Vance Amory, and Hon. Vincent Byron)
• Bowview Overseas Ltd v Aleman, Cordero, Galindo & Lee Trust (BVI) Ltd
• Oleg Firer v The Chief Immigration Officer et Al
• Berenice Freeman Claimant v The Attorney General Chief Agricultural Officer Department of Agriculture Defendants
• Napag Trading Ltd v Gedi Gruppo Editoriale S.p.A

DISTINGUISHED in

• PML Accounting Ltd v The Commissioners for HM Revenue and Customs
• Gibbs, Commissioner of Police v Attorney-General et Al

ADOPTED in

• Prest v Petrodel Resources Ltd

This document cites

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• R. v. Morgentaler, (1988) 82 N.R. 1 (SCC)
• The King v Northumberland Compensation Appeal Tribunal ex parte Shaw
• Commissioners of Inland Revenue and Another v Rossminster Ltd .; Commissioners of Inland Revenue and Another v AJR Financial Services Ltd .; Commissioners of Inland Revenue and Another v Plummer .; Commissioners of Inland Revenue and Another v Tucker,
• R v Commissioners of Inland Revenue, ex parte Rossminster Ltd
• Earl of Derby v Bury Improvement Commissioners



See all quotations

• R v Commissioners of Inland Revenue, ex parte T.C. Coombs & Company
• R v Nat Bell Liquors Company Ltd
• Finance Act 1976
• Taxes Management Act 1970
• The King (Martin) v Mahony