R v Commissioners of Inland Revenue, ex parte Taylor (No. 2)

Core Citations

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RESUELVE RECURSO

• R v Commissioners of Inland Revenue, ex parte Taylor (No. 2)

CONSIDERS

• Taxes Management Act 1970 - Articles : S-20
• National Insurance (Old persons' and widows' pensions and attendance allowance) Act 1970

DISTINGUISHES

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

APPLIES

• Parry-Jones v Law Society

AFFIRMS

• R v Commissioners of Inland Revenue, ex parte Taylor (No. 2)

REPORTED OPINION OF in

• [1990] BTC 281
• [1990] 2 All ER 409
• 62 TC 578

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• [1990] STC 379

CITED in

• TC03339: Dr Kathleen Long

CONSIDERED in

• The Queen v A Special Commissioner and Another
• The Queen v Commissioners of Inland Revenue ex parte and Another
• R (Werner) v Commissioners of Inland Revenue

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• R PML Accounting Ltd v The Commissioners for HM Revenue and Customs

APPLIED in

• R (Morgan Grenfell & Company Ltd) v Special Commissioner of Income Tax
• R v Commissioners of Inland Revenue, ex parte Banque Internationale a Luxembourg SA

REFERRED in

• R (Veolia ES Nottinghamshire Ltd) v Nottinghamshire County Council
• R v O'Kane and Another, ex parte Northern Bank Ltd ; R v McKnight and Others, ex parte Northern Bank Ltd
• Medcalf v Mardell (Wasted Costs Order)

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• R (Morgan Grenfell & Company Ltd) v Special Commissioner of Income Tax
• Morris v Roberts (Inspector of Taxes) (Wasted Costs)

FOLLOWED in

• R v Commissioners of Inland Revenue, ex parte Lorimer

This document cites

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• Parry-Jones v Law Society
• R v Commissioners of Inland Revenue, ex parte Taylor (No. 2)
• R v Commissioners of Inland Revenue, ex parte T.C. Coombs & Company
• Taxes Management Act 1970