R v Commissioners of Inland Revenue, ex parte National Federation of Self-Employed and Small Businesses Ltd

Core Citations

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CONSIDERS

• R v Cotham
• Prescott v Birmingham Corporation
• Vestey v Commissioners of Inland Revenue (No 2)

[See more]

• R v Hereford Corpn.ex parte Harrower
• Jones v Merionethshire Permanent Benefit Building Society
• R v Manchester Corporation
• Attorney General ex rel. McWhirter v Independent Broadcasting Authority
• McCarthy v Cavan County Council and the Minister for Local Government
• Vestey v Commissioners of Inland Revenue (no 1)
• Gouriet v Union of Post Office Workers
• Arsenal Football Club Ltd v Ende
• R v Greater London Council, ex parte Blackburn
• R v Commissioners of Customs and Excise ex parte Cook
• Gilmour v Coats
• Vestey v Commissioners of Inland Revenue (no 1)
• R v Guardians of Lewisham Union

CONSIDERS

• Rating and Valuation Act 1925 - Articles : S-68
• Local Government Act 1933 - Articles : S-266
• General Rate Act 1967 - Articles : S-69

CITED in

• Ogle v Strickland
• Michel and Others v Dhanjee and Others
• Alphapharm Pty Ltd v Smithkline Beecham (Australia) Pty Ltd

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• Defence Coalition Against Rcd Inc. v Minister for Primary Industries and Energy
• Schokker v Australian Federal Police
• R (Sinan Bayraktaroglu) v South Cambrideshire District Council (1) ADRIAN CRITCHLOW (2) Sawston Hall Hotel Ltd
• SGBB v Minister for Immigration and Multicultural and Indigenous Affairs
• Sunrise Auto Ltd v Deputy Commissioner of Taxation
• X (acting by his next friend Y) v The Mental Health Review Tribunal for NI and the Belfast Health and Social Care Trust
• Residents against Waste Site Ltd v Lancashire County Council Global Renewables Ltd
• R (on the application of Davies and another) v HM Revenue and Customs
• R (on the application of Davies and another) v HM Revenue and Customs
• McPherson-Green (Hyacinth E) (Lawful daughter and administrator of the estate of Benoi T McPherson, deceased) and David McPherson v Registrar of Titles, the Referee and Attorney General
• James (Oswald) v Disciplinary Committee of the General Legal Council (ex parte Oswald James)
• Barnes and Barnes v the Minister of the Environment 1991 Civil Jur No 45 1991 Civil Jur No. 280
• James (Police Sergeant) v Rogers and Robert 1995 Appellate Jur. No. 9
• Lonrho Plc v Fayed and Others (No 4)
• Desmond Mulholland and Donal Kinsella v an Bord Pleanála (No. 2)
• Oxfam v HM Revenue and Customs
• Irish Permanent Building Society v Caldwell and Others
• Akujobi and Another v Minister for Justice
• Patricia Edmund Applicant v Sr. Magistrate Floreta Nicholas Respondent [ECSC]
• Santos Calderon Perez 1 Applicant/Intended Claimant Miquelina Pimentel Gumbs 2 Applicant/Intended Claimant v The Minister of National Security & Immigration 1 Respondent/Intended Defendant The Nevis Island Administration 2 Respondent/Intended Defendant Attorney General of St. Kitts & Nevis 3 Respondent/Intended Defendant [ECSC]
• Treasure Bay (St Lucia) Ltd Claimant v [1] The Gaming Authority [2] The Cabinet of Saint Lucia [3] The National Lotteries Authority [4] The Minister for Social Transformation Youth and Sports Respondents Cage St. Lucia Ltd Interested Party [ECSC]
• Tweed v Parades Commission for Northern Ireland

REFERRED in

• Minister for Immigration Local Government and Ethnic Affairs v Kurtovic
• Purcell v Attorney General
• Darrell Lea Chocolate Shops Pty Ltd v Federal Commissioner of Taxation

[See more]

• R v Secretary of State for the Home Department, ex parte Dew
• Rashed Masoud Al-Zagha v Secretary of state for the home department
• R v Commissioners of Inland Revenue, ex parte Taylor
• R v Football Association Ltd, ex parte Football League Ltd
• R v Inspector of Taxes, Reading, ex parte Fulford-Dobson
• Stewart Ford v Financial Services Authority—and Peter Johnson and Mark Owen and Another
• AXA General Insurance Ltd, Petitioners
• W v W (Abduction: Joinder as Party)
• Lim Cho Hock v Government of State of Perak, Menteri Besar, State of Perak and President, Municipality of Ipoh
• R v National Trust for Places of Historic Interest or Natural Beauty ex parte Scott
• R (Parsipoor) v Secretary of State for the Home Department R (Salih and another) v Same
• R (Singapore Medical Council) v General Medical Council
• R v Secretary of State for the Home Department, ex parte Begum; R v Secretary of State for the Home Department ex parte. Jan
• Chan Hiang Leng Colin and Others v Minister for Information and the Arts
• Re Application by Dow Jones (Asia) Inc.
• R (Davey) v Aylesbury Vale District Council
• Stockler v HM Revenue and Customs
• R (Huntingwood Trading Ltd) v HM Revenue and Customs
• R & C Commissioners v Oriel Support Ltd
• The Queen (on the Application of BMW AG) The Queen (on the Application of Jaguar Cars Exports Ltd) and Another v The Commissioners of HM Revenue and Customs
• S.m. As Guardian Of The Child J.m. V. Advocate General For Scotland Acting On Behalf Of The Secretary Of State For Work And Pensions
• Gibb v Maidstone and Tunbridge Wells NHS Trust
• R v Secretary of State for the Home Department, ex parte Herbage (No. 2)
• Chisholm (James), Chisholm & Company Ltd and Chisholm & Company Development Ltd v Minister of Environment and Housing Government Town Planner, St. Mary Parish Council and Attorney General of Jamaica
• Forbes (Millicent) v Attorney General of Jamaica
• Rayton Electric Commercial Equipment Ltd v Bank of Jamaica
• R v Industrial Disputes Tribunal
• DYC Fishing Ltd v The Minister of Agriculture, Aquaculture Jamaica Ltd
• Coke (Christopher Michael) v Minister of Justice, DPP and Attorney General
• R v The Commissioner of Police ex parte Carvel Anthony Williams
• Digital Rights Ireland Ltd v Min for Communication and Others
• R v Monopolies and Mergers Commission, ex parte Argyll Group Plc
• R v Secretary of State for the Home Department, ex parte Fire Brigades Union
• Crédit Suisse v Allerdale Borough Council
• D.C. v DPP
• Teng Fuh Holdings Pte Ltd v Collector of Land Revenue
• Public Service Commission v Lai Swee Lin Linda
• Tan Eng Chye v The Director of Prisons
• Acc v Cit
• Kang Ngah Wei v Commander of Traffic Police
• Yong Vui Kong v PP
• Yeap Wai Kong v Singapore Exchange Securities Trading Ltd
• Lancefort Ltd v an Bord Pleanála, Ireland and Attorney General (No. 2)
• R v Secretary of State for the Environment, ex parte Nottinghamshire County Council
• Construction Industry Federation v Dublin City Council
• Kenny v an Bord Pleanála (No 1)
• Roy v Kensington and Chelsea and Westminster Family Practitioner Committee
• R (Cart) v Upper Tribunal (Public Law Project and another intervening)
• 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)
• HM Revenue and Customs v Banerjee (No 2)
• R v Legal Aid Board, ex parte Clark
• R v Lord Chancellor, ex parte Child Poverty Action Group
• R v Secretary of state for the home department ex parte Maxwell Chikwendu Nwanurue
• R v Inspector of Taxes, ex parte Kissane
• R (Nadarajah) v Secretary of State for the Home Department
• R (Corner House Research) v Secretary of State for Trade and Industry
• R v Panel on Take-overs and Mergers, ex parte Datafin Plc
• R (Wilkinson) v Inland Revenue Commissioners
• R v North and East Devon Health Authority ex parte Pamela Coughlan Secretary of State for Health (Intervenor) Royal College of Nursing (Intervenor)
• R (Land Rover Exports Ltd) v the Commissioners of HM Revenue and Customs

DISTINGUISHED in

• Smiles v Federal Commissioner of Taxation
• R v HM Inspector of Taxes, ex parte Lansing Bagnall Ltd
• Mohamed bin Ismail v Tan Sri Haji Osman Saat and Others

CONSIDERED in

• Bellinz Pty Ltd v Commissioner of Taxation
• Koenigsberger v Mellor (Inspector of Taxes)
• Daihatsu Australia Pty Ltd v Deputy Commissioner of Taxation

[See more]

• R v Inspectorate of Pollution, ex parte Greenpeace Ltd (No. 2)
• R v Inspector of Taxes, Reading, ex parte Fulford-Dobson
• Whaley v Lord Watson
• R v Attorney General, ex parte Imperial Chemical Industries Plc
• R Unison v NHS Wiltshire Primary Care Trust and Nine Others Nhs Shared Business Services Ltd and Another (Interested Parties)
• Re Blake
• Mitchell v Georges (Sole Commissioner of the Ottley Hall Commission of Inquiry)
• Tyndall (Hon. Shirley), Patrick Hylton, Omar Davies and Jamaica Redevelopment Foundation Inc. v Hon. Justice Boyd Carey (Retired), Charles Ross and Worrick Bogle
• Whitfield v Attorney-General
• DYC Fishing Ltd MinIster of Agriculture, Aquaculture Ja. Ltd, B&D Trawling Ltd and Wadwald Knight
• Patterson and another v Elections Commission
• Cable & Wireless Jamaica Ltd T/A as Lime v The Honourable Prime Minister Bruce Golding Minister With Responsibility for Information, Telecommunications and Special Projects and Fair Trading Commission
• Tulloch Estate Ltd v Industrial Disputes Tribunal
• Chan Hiang Leng Colin and Others v Minister for Information and the Arts
• Wiley v Revenue Commissioners
• State (Sheehan) v The Government of Ireland
• [1] General Aviation Services Ltd [2] Silvanus Ernest Appellants v [1] The Director General of The Eastern Caribbean Civil Aviation Authority [2] The Eastern Caribbean Civil Aviation Authority Respondents [ECSC]
• Sir James Fitz Allen Mitchell Appellant/Applicant v Ephraim Georges (Sole Commissioner of the Ottley Hall Commission of Inquiry) Attorney General of Saint Vincent and the Grenadines Respondents [ECSC]
• Sylvester Solomon Appellant v His Honour Senior Magistrate Robert Shuster Respondent
• The Equitable Insurance Company Ltd v Barscotti and the Attorney General of Trinidad and Tobago
• Darrell Usher v Commissioner of Police
• R v Commissioners of Inland Revenue, ex parte Mead and Cook
• R v Cleveland County Council, ex parte Cleveland Care Homes Association
• R v Secretary of State for the Home Department ex parte Angur Begum and Ors [QBD]
• Payne v Attorney General
• Re Application by Constable Pedro Burton
• Belize Telecom Ltd et Al v The Attorney General of Belize and Belize Telemedia Ltd
• Treasure Bay (St. Lucia) Ltd v Gaming Authority et Al

FOLLOWED in

• Majlis Perbandaran Pulau Pinang; Sykt Bekerjasama-Sama Serbaguna Sungai Gelugor Dengan Tanggungan Bhd
• Mas Golden Boutique Sdn Bhd v Md Zain bin Abu
• Dow Jones (Asia) Inc., Re Application by

[See more]

• George John v Goh Eng Wah Bros Filem Sdn Bhd and Others
• Goh Joon v Kerajaan Negeri Johor and Others
• Bandar Utama Development Sdn Bhd and Another v Lembaga Lebuhraya Malaysia and Another
• Dr Amir Hussein bin Baharuddin v Universiti Sains Malaysia
• Advocate and Solicitor, Re an; ex parte Law Society of Singapore for Judicial Review
• Wong Keng Leong Rayney v Law Society of Singapore
• Chng Suan Tze v Minister of Home Affairs and Others and other appeals
• Minister for Aboriginal Affairs v Peko-Wallsend Ltd

APPLIED in

• R Ali Mohamed AL HAJ ARBAB v Secretary of State for the Home Department
• R v Secretary of State for the Environment, ex parte Rose Theatre Trust Company
• R v Felixstowe Justices, ex parte Leigh

[See more]

• Davis and Davis v Governor and Minister for National Security
• R v Commissioners of Inland Revenue, ex parte MFK Underwriting Agencies Ltd and Others and related applications
• R v Secretary of State for Foreign Affairs, ex parte World Development Movement Ltd

REVERSED in

• 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 National Federation of Self-Employed and Small Businesses Ltd

NOT FOLLOWED in

• R v Secretary of State for Employment, ex parte Equal Opportunities Commission and Another

REPORTED OPINION OF in

• [1980] 2 All ER 378
• [1980] 2 WLR 579
• [1980] QB 407

APPEAL RESOLVED in

• R v Commissioners of Inland Revenue, ex parte National Federation of Self-Employed and Small Businesses Ltd

This document cites

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• Gilmour v Coats
• R v Greater London Council, ex parte Blackburn
• Gouriet v Union of Post Office Workers
• Arsenal Football Club Ltd v Ende
• Prescott v Birmingham Corporation



See all quotations

• Vestey v Commissioners of Inland Revenue (no 1)
• R v Cotham
• R v Guardians of Lewisham Union
• R v Manchester Corporation
• R v Hereford Corpn.ex parte Harrower
• Vestey v Commissioners of Inland Revenue (no 1)
• R v Commissioners of Customs and Excise ex parte Cook
• McCarthy v Cavan County Council and the Minister for Local Government
• Gilmour v Coats
• Vestey v Commissioners of Inland Revenue (No 2)
• Attorney General ex rel. McWhirter v Independent Broadcasting Authority
• Jones v Merionethshire Permanent Benefit Building Society
• General Rate Act 1967
• Local Government Act 1933
• Rating and Valuation Act 1925