R v Commissioners of Inland Revenue, ex parte Preston

Core Citations

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CONSIDERS

• Wiseman v Borneman

REFERS TO

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

RESUELVE RECURSO

• R v Commissioners of Inland Revenue, ex parte Preston

CITES

• Ex parte Preston (pet. all.)

CONSIDERS

• R v Commissioners of Inland Revenue, ex parte National Federation of Self-Employed and Small Businesses Ltd
• Income and Corporation Taxes Act 1970 - Articles : S-460
• Taxes Management Act 1970 - Articles : S-33

[See more]

• Finance Act 1960 - Articles : S-28
• Inland Revenue Regulation Act 1890 - Articles : S-13
• Taxes Management Act 1970 - Articles : S-29
• Taxes Management Act 1970

REPORTED OPINION OF in

• [1984] EWCA Civ J0731-6
• [1984] 3 All ER 625
• [1984] BTC 353

[See more]

• [1984] 3 WLR 945
• [1985] AC 835

CITED in

• Harley Development Inc. v Commissioner of Inland Revenue and related appeal
• Minister for Immigration Local Government and Ethnic Affairs v Kurtovic
• R v Crown Court at Maidstone, ex parte Harrow London Borough Council

[See more]

• Wilhelm v Mckay
• M160-2003 v Minister for Immigration and Multicultural and Indigenous Affairs
• White Industries Aust Ltd v Commissioner of Taxation
• R v Independent Television Commission, ex parte TSW Broadcasting Ltd
• Clement v Minister for Finance and Deregulation
• Pickering v Deputy Commissioner of Taxation
• Abebe v Commonwealth
• Wilhelm v McKay
• R v North and East Devon Health Authority, ex parte Coughlan
• R (Yee Kiong Lim and Yet Kiow Sew) v Secretary of State for the Home Department
• Hillsdown Holdings Plc and Others v Commissioners of Inland Revenue
• Al-Fayed v Lord Advocate
• Chiu Teng @ Kallang Pte Ltd v Singapore Land Authority
• R v Immigration Bd, ex p Kirk Freeport Plaza Ltd
• Tey Tsun Hang v AG
• RD (A child by his litigation friend LD) v Worcestershire County Council
• Dr. Michalak v The General Medical Council & Others
• Ian Cameron & Others v HM Revenue and Customs
• Edward Simons and Hill Top Corporation v Accountant General 1997 Civil Jur. No. 270
• R v The Commissioner of Police ex parte Carvel Anthony Williams
• Collector of Customs v Rayclan Ltd
• Monica Haughton v Liberty Hill Primary School and Others
• Oxfam v HM Revenue and Customs
• Germison Griffith Applicant v Senior Magistrate Donald Browne Respondent [ECSC]
• Sylvester Solomon Appellant v His Honour Senior Magistrate Robert Shuster Respondent
• R v North and East Devon Health Authority ex parte Pamela Coughlan Secretary of State for Health (Intervenor) Royal College of Nursing (Intervenor)
• R v North and East Devon Health Authority ex parte Pamela Coughlan Secretary of State for Health (Intervenor) Royal College of Nursing (Intervenor)
• The United Policyholders Group and Others v Attorney General of Trinidad and Tobago (Trinidad and Tobago)
• Tameka Watson v Commissioner of Police and Another
• Walapu v Revenue and Customs Commissioners
• R (Sivasubramaniam) v Wandsworth County Court ; R (Sivasubramaniam) v Kingston upon Thames County Court and another (Lord Chancellor's Department intervening)
• R Talpada v The Secretary of State for the Home Department
• R v North and East Devon Health Authority ex parte Pamela Coughlan Secretary of State for Health (Intervenor) Royal College of Nursing (Intervenor)
• R Talpada v The Secretary of State for the Home Department

CONSIDERED in

• R v Snaresbrook Crown Court ex parte Rory Field
• R (AM & SS) v Secretary of State for the Home Department
• R v London Borough of Newham and Another

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• R v Immigration Officer at Stansted Airport ex parte Gonul Broughan
• R (Tinn) v Secretary of State for Transport
• R v Somerset County Council ex parte Prospects Care Services
• Bellinz Pty Ltd v Commissioner of Taxation
• HC v Secretary of State for the Home Department
• The Queen The Secretary of State for Education and Employment (Respondent) Liverpool Hope University College (Applicant)
• R v Commissioners of Inland Revenue, ex parte Allen
• R v The Cardiff County Council and Another
• R v Court Martial Administration Officer and Another
• R v North & East Devon Health Authority and Another
• R v The Army Legal Aid Board Authority and Another
• R (British Medical Association) v General Medical Council
• R v Independent Television Commission and Another
• R v Secretary of State for the Foreign Department ex parte Sathasivam Ramanathan
• R v North & East Devon Health Authority and Another
• R v The Army Legal Aid Board Authority and Another
• The Queen v A Special Adjudicator ex parte Linsam Kandasamy
• R F v Lincolnshire County Council
• The Queen The Secretary of State for and Another (Respondent) ex parte Liverpool Hope University College (Applicant)
• R v The General Court Martial Sitting At Raf Uxbridge and Others
• Lindsay v Nsw Medical Board
• Tim Lawson Bulk Cartage Pty Ltd(Plaintiff) v Warwick Petersen t/as Riverina Truck Electrics
• NSW Breeding & Racing v Administrative Decisions Tribunal
• Australia YMCI Ltd v Secretary of the Department of Customer Service
• Hawkesbury City Council v Grewlan Investments Pty Ltd
• R v Court Martial Administration Officer and Another
• Stephen Hilditch (Applicant v The Lord Mayor and Citizens of the City of Westminster (Respondents
• R Great Yarmouth Port Company Ltd v Marine Management Organisation
• Kirk Freeport Plaza Ltd v Immigration Bd
• R v Maidstone Crown Court, ex parte Harrow London Borough Council
• R v Commissioners of Inland Revenue, ex parte Unilever Plc and Another
• R v Commissioners of Inland Revenue (ex parte Matrix Securities Ltd)
• R Commissioners of Inland Revenue and Others Commissioners of Inland Revenue and Another
• John Alan Fletcher (HM Inspector of Taxes) and Philip Arthur Thompson and Stephen Anthony Thompson
• (1) Hillsdown Holdings Plc (Plaintiffs) (2) Hf Meat and Foods Processing Pension Scheme Trustees Ltd v Commissioners of Inland Revenue
• R Commissioners of Customs and Excise and Another F & I Services Ltd Commissioners of Customs and Excise
• Reginald Aspin v Alan Estill (H. M. Inspector of Taxes)
• Queen on the Application of Amber Communications Management Ltd v HM Revenue and Customs
• R (Obienna) v Secretary of State for the Home Department
• Matrix Securities Ltd v Commissioners of Inland Revenue
• R (on the application of Hely-Hutchinson) v Revenue and Customs Commissioners
• Minister for Immigration and Border Protection v WZARH
• Syvret v AG and Connetable of Grouville
• Duvall Ltd and Others v Commissioner of Inland Revenue Hc Ak
• Terminals (Nz) Ltd v The Comptroller of Customs Hc Wn
• Reuters Homes Ltd v Wanganui District Council
• R v Secretary of State for the Home Department, ex parte Mowla
• Solar Century Holdings Ltd & Others v Secretary of State for Energy & Climate Change
• Re Minister for Immigration and Multicultural Affairs;ex parte Lam
• Attorney General and Others v Joseph and Another
• Bermuda Telephone Company Ltd v Minister of Telecommunications
• Marshall and Marshall v Minister of Labour, Home Affairs and Public Safety
• Robert Dunbar v R
• Andre Fullwood v The Firearm Licencing Authority
• The Queen (on the application of C) v Financial Services Authority
• Matrix Securities Ltd v Commissioners of Inland Revenue
• The Attorney General et Al v Joseph and Boyce
• The Queen and Dr. The Hon. Hubert Alexander Minnis v Lumane Nonord et Al Being 177 Residents and/or Occupants of Shanty Towns in the Bahamas
• Lisa McKoy v Belize Advisory Council
• Commissioners of Inland Revenue v Aken
• Earl Hodge Applicant v The Governor of the Territory of the Virgin Islands Respondent
• Earl Hodge Applicant v The Governor of the Territory of the Virgin Islands Respondent
• People United Respecting the Environment (Pure) et Al v Environmental Management Authority et Al
• Refinitiv Ltd v The Commissioners for HM Revenue and Customs
• R v Commissioners of Inland Revenue, ex parte Mead and Cook
• R v Independent Television Commission ex parte TSW Broadcasting Ltd
• R v Secretary of State for the Home Department ex parte Girishchandra Punambhai Patel [QBD]
• The Queen and Harbour Island District Council v Philip S. Weech
• Dennigan & Company v Rights Commissioner Jim O'Connell
• Ewayne Warner James v The Attorney General of the Commonwealth of Dominica and The Chief of Police
• Ex parte Preston (pet. all.)
• CC&C Ltd v HM Commissioners of Revenue & Customs
• E v Secretary of State for the Home Department

DISTINGUISHED in

• Smiles v Federal Commissioner of Taxation
• Poh Kiong Kok v Management Corporation Strata Title Plan No 581

REFERRED in

• Jilani v Wilhelm
• R v Secretary of State for the Environment, ex parte Hammersmith and Fulham London Borough Council
• Johny Fredy Soliz Suarez v Secretary of state for the home department

[See more]

• R TIMOTHY MUGISHA v Secretary of State for the Home Department
• Royal Mail Group Plc v Consumer Council for Postal Services
• R (G) v Immigration Appeal Tribunal
• Oriental Assembler Sdn Bhd v Menteri Kewangan and Another
• Timothy Charles Harris and Mrs. Angelika Harris v Broads Authority
• Majlis Perbandaran Pulau Pinang v Syarikat Bekerjasama-sama Serbaguna Sungai Gelugor Dengan Tanggungan
• R (on the application of S&S Consulting Services (UK) Ltd) v Revenue and Customs Commissioners
• R v Ministry of Agriculture, Fisheries and Foods, ex parte Hamble (Offshore) Fisheries Ltd
• R (Dr George) v GMC & South Staffordshire NHS Trust
• R (Lim and Siew) v Secretary of State for the Home Department
• R Patrick Wood v Secretary of State for Education
• HM Revenue and Customs v Rogers
• R (on the application of Mahmood) v Secretary of State for the Home Department
• Sportsdirect.com Retail Ltd v Commissioners for HMRC
• R (Huntingwood Trading Ltd) v HM Revenue and Customs
• DCM (Optical Holdings) Ltd v Commissioners for HM Revenue and Customs
• R (UK Tradecorp Ltd ) v C & E Commissioners
• OWD Ltd (t/a Birmingham Cash and Carry) and Another v Revenue and Customs
• (1) The Queen (on the application of the Director of Public Prosecutions) v Sunderland Magistrates' Court
• Zaher Al Hajjeh v Westminster Magistrates' Court
• R (Ingenious Media Holdings Plc and Another) v Revenue and Customs Commissioners
• R (Rashid) v Secretary of State for the Home Department
• Web Communications Ltd v Office of Utilities Regulation
• The Attorney General et Al v Joseph and Boyce
• R Aozora GMAC Investment Ltd v The Commissioners for HM Revenue and Customs
• R (S) v Secretary of State for the Home Department
• BUPA Purchasing Ltd v HM Revenue and Customs
• R v Secretary of State for the Home Department, ex parte Patel
• R v Special Adjudicator, ex parte Kandasamy
• R v Secretary of State for Health, ex parte United States Tobacco International Inc.
• R (Nadarajah) v Secretary of State for the Home Department
• Railtrack Plc ((in Administration)) v Guinness Ltd
• Gallaher Group Ltd and Others, R v The Competition and Markets Authority
• ABC Ltd (First Appellant) X Ltd & Y Ltd (Second and Third Appellants) v The Commissioners for HM Revenue and Customs

FOLLOWED in

• Director General of Inland Revenue v Siong Hoe Biscuit & Confectionary Factory Sdn Bhd
• Corkteck Ltd v HM Revenue and Customs
• Oswald James v Lorna Shelly-Williams and Attorney General

APPLIED in

• Harley Development Inc. and Another v Commissioner of Inland Revenue (Hong Kong)
• R v Commissioners of Inland Revenue, ex parte MFK Underwriting Agencies Ltd and Others and related applications
• R v North and East Devon Health Authority ex parte Pamela Coughlan Secretary of State for Health (Intervenor) Royal College of Nursing (Intervenor)

[See more]

• R v North and East Devon Health Authority ex parte Pamela Coughlan Secretary of State for Health (Intervenor) Royal College of Nursing (Intervenor)
• R v Commissioners of Inland Revenue, ex parte Kaye and Another
• R v North and East Devon Health Authority ex parte Pamela Coughlan Secretary of State for Health (Intervenor) Royal College of Nursing (Intervenor)

RELIED UPON in

• The Bermuda Telephone Company Ltd v The Honourable Charles T. Collis Minister of Telecommunications

APPEAL RESOLVED in

• Ex parte Preston (pet. all.)

This document cites

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• Wiseman v Borneman
• 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,
• Ex parte Preston (pet. all.)
• R v Commissioners of Inland Revenue, ex parte National Federation of Self-Employed and Small Businesses Ltd
• R v Commissioners of Inland Revenue, ex parte Rossminster Ltd



See all quotations

• Inland Revenue Regulation Act 1890
• Finance Act 1960
• Taxes Management Act 1970
• R v Commissioners of Inland Revenue, ex parte Preston