R v Commissioners of Inland Revenue, ex parte MFK Underwriting Agencies Ltd and Others and related applications

Core Citations

CITES

• Woodhouse A.C. Israel Cocoa Ltd S.A. v Nigerian Produce Marketing Company Ltd
• R v Inspector of Taxes, Reading, ex parte Fulford-Dobson

[See more]

• Laker Airways Ltd v Department of Trade

REFERS TO

• R v Attorney General, ex parte Imperial Chemical Industries Plc
• R v Secretary of State for the Home Department, ex parte Ruddock
• Vestey v Commissioners of Inland Revenue (no 1)

[See more]

• Gresham Life Assurance Society v Attorney General
• Caffoor v Income Tax Commissioner
• Cenlon Finance Company Ltd v Ellwood
• R v Secretary of State for the Home Department ex parte Khan
• Western Fish Products Ltd v Penwith District Council and Another
• Attorney General of Hong-Kong v Ng Yuen Shiu
• Brodie's Trustees v Commissioners of Inland Revenue
• Council of Civil Service Unions v Minister for the Civil Service
• Lomax v Peter Dixon & Son Ltd
• H.T.v Ltd v Price Commission

APPLIES

• 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 Preston

APPLIED in

• Matrix Securities Ltd v Theodore Goddard (A Firm) and Another
• The Queen (on the application of Badger Trust) v The Secretary of State for the Environment, Food and Rural Affairs Natural England (Interested Party)
• R Gsts Pathology Llp Serco Ltd and Another v Commissioners for Revenue & Customs

[See more]

• Ian Cameron & Others v HM Revenue and Customs
• Accenture Services Ltd v The Commissioners of HM’s HM Revenue and Customs; Barclays Bank Plc v Same
• R v Commissioners of Inland Revenue, ex parte Kaye and Another
• Revenue and Customs Commissioners v Hely-Hutchinson
• Scott Henley-Smith v Secretary of State for Justice
• The Queen (on the Application of Sailesh Patel) v General Medical Council

REFERRED in

• R v HM Inspector of Taxes, ex parte Bass Holdings Ltd;Richart (HM Inspector of Taxes) v Bass Holdings Ltd
• Behluli v Secretary for State for the Home Department
• The Queen (on the application of and Others v Secretary of State for Health and Another Lewisham Healthcare Nhs Trust and Another (Interested Parties)

[See more]

• R (Grimsby Institute of Further and Higher Education v Chief Executive of Skills Funding (formerly the Learning and Skills Council)
• R (Theophilus) v London Borough of Lewisham
• R (Wagstaff) v Secretary of State for Health
• McQuillan, Re Application for Judicial Review
• Re Finucane's Application for Judicial Review
• Timothy Charles Harris and Mrs. Angelika Harris v Broads Authority
• Soonwee Trading Sdn Bhd v Ketua Pengarah Kastam and Another
• R Mark Ian ROYDEN v The Metropolitan Borough of WIRRAL
• R Sagar Vishnubhai Patel v Dacorum Borough Council
• R (Esterson) v HM Revenue and Customs
• R Patrick Wood v Secretary of State for Education
• Revenue and Customs Commissioners v Noor
• R v Devon County Council, ex parte Baker
• JJ Management Consulting LLP v The Commissioners for HM Revenue and Customs
• The Commissioners for HM Revenue and Customs v IGE USA Investments Ltd (Formerly IGE USA Investments) (personally and in its capacity as a partner in GE Commercial & Consumer Finance Holdings Ltd Partnership)
• Hugh Murphy v The Commissioners for HM Revenue and Customs
• Stephen John Pugsley v Director of Public Prosecutions
• JJ Manangement LLP v The Commissioners for HM Revenue and Customs
• R (Goesa Ltd) v Eastleigh Borough Council
• Richard William Tomkins v City of London Corporation
• R Christian Concern v Secretary of State for Health and Social Care
• Christopher Packham CBE v The Secretary of State for Transport
• R Falmouth and Truro Port Health Authority, ex parte South West Water Ltd
• R John William v Secretary of State for the Home Department
• MA (Pakistan) v Secretary of State for the Home Department
• The King on the Application of HZ v Secretary of State for the Home Department
• The King on the application of Royal Surrey NHS Foundation Trust v The Commissioners for HM Revenue and Customs
• The King (on the application of E.on Next Energy Ltd) v The Gas and Electricity Markets Authority
• R(KBL) v SSHD and Ors
• R (on the application of Friends of the Earth Ltd and another) v Secretary of State for Transport (Heathrow Airport Ltd, interested party)
• R v Secretary of State for the Home Department, ex parte Duggan
• Gurpreet Singh Anand v Royal Borough of Kensington and Chelsea
• The King on the application of Neil Garmson v The Parole Board for England and Wales
• R Dixons Retail Plc v HM Revenue and Customs
• Rowland v Environment Agency
• The Queen (on the Application of Abdelmotalib Elkundi) v Birmingham City Council
• R Daniel Justin Farmiloe v Secretary of State for Business Energy and Industrial Strategy
• Samarkand Film Partnership No. 3 and Others v The Commissioners for HM Revenue and Customs
• The King on the application of Glint Pay Services Ltd v The Commissioners for HM Revenue & Customs
• Heathrow Hub Ltd v The Secretary of State for Transport
• Matrix Securities Ltd v Commissioners of Inland Revenue
• The Attorney General et Al v Joseph and Boyce
• NB v Secretary of State for the Home Department
• R Aozora GMAC Investment Ltd v The Commissioners for HM Revenue and Customs
• Next Level Engineering Ltd Claimant v Attorney General First Defendant Antigua Public Utilities Authority Second Defendant Wilmoth Daniel, Minister Responsible for Public Utilities Third Defendant Antigua Power Company Ltd Fourth Defendant [ECSC]
• Carvill v Commissioners of Inland Revenue
• Rowland v Environment Agency
• Tapper el al v Director of Public Prosecutions el al
• 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)
• BUPA Purchasing Ltd v HM Revenue and Customs
• R v Secretary of State for Health, ex parte United States Tobacco International Inc.
• The Queen (on the Application of Alliance of Turkish Business People Ltd) v Secretary of State for the Home Department
• Rowe and Others v Revenue & Customs Commissioners
• R (Hillingdon London Borough Council) v Lord Chancellor
• The King on the application of Airline Placement Ltd v The Commissioners for HM Revenue and Customs
• R (on the application of Bancoult (No 2)) v Secretary of State for Foreign and Commonwealth Affairs
• Keep Wythenshawe Special Ltd v NHS Central Manchester CCG and Others University Hospital of South Manchester NHS Foundation Trust and Others (Interested Parties)
• Kevin Whitten (in his own name and on behalf of all the shareholders of Whitten Trust Company Ltd) Appellant v Financial Services Commission Respondent
• Beech Developments (Manchester) Ltd v The Commissioners for HM Revenue and Customs
• R the Police Superintendents' Association v HM Treasury
• Majlis Perbandaran Pulau Pinang v Syarikat Bekerjasama-sama Serbaguna Sungai Gelugor Dengan Tanggungan
• Sunway D' Mont Kiara Sdn Bhd v Pesuruhjaya Khas Cukai Pendapatan (and Another Application)
• Darahman Ibrahim v Majlis Mesyuarat Kerajaan Negeri Perlis
• The Minister of Energy and Energy Affairs v Maharaj and another
• R v Secretary of State for the Home Department, ex parte Hargreaves
• The State of Mauritius and another v The (Mauritius) CT Power Ltd and Others
• R v North and East Devon Health Authority ex parte Pamela Coughlan Secretary of State for Health (Intervenor) Royal College of Nursing (Intervenor)

CITED in

• R Tehmina Aslam v Secretary of State for the Home Department
• Hillsdown Holdings Plc and Others v Commissioners of Inland Revenue
• Al-Fayed v Lord Advocate

[See more]

• R v Immigration Bd, ex p Kirk Freeport Plaza Ltd
• Finucane’s (Geraldine) Application
• Jordan’s (Hugh) Applications 13/002996/1; 13/002223/1; 13/037869/1
• Archid Architecture and Interior Design v Dundee City Council
• Breyer Group Plc v Department of Energy and Climate Change
• Lidl Great Britain Ltd v East Lindsey District Council
• The King on the application of GA v The Secretary of State for the Home Department
• Woolwich Equitable Building Society v Commissioners of Inland Revenue
• Pharsalus Inc. v Commissioner of the Guyana Geology and Mines Commission
• Attorney General and Others v Joseph and Another
• Barnes and Barnes v the Minister of the Environment 1991 Civil Jur No 45 1991 Civil Jur No. 280
• R Helen Elizabeth Kinsey v London Borough of Lewisham
• R (Bloggs 61) v Secretary of State for the Home Department
• R (Alansi) v Newham London Borough Council [QBD]
• Pharsalus Inc. v Commissioner of the Guyana Geology and Mines Commission
• R Manchester Airports Holdings Ltd v Secretary of State for Transport
• Re Jurisingh
• The Queen (on the application of FDA, PCSU and Prospect) v The Minister for the Cabinet Office
• Gary Nelson Appellant v [1] Attorney General [2] Colin Derrick, Minister of Justice [3] The Police Service Commission Respondents [ECSC]
• 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)
• R v Commissioners of Inland Revenue, ex parte S G Warburg & Company Ltd
• R v Commissioners of Customs and Excise ex parte Kay and Company ; R v Same, ex parte Rayner and Keeler ; R v Same, ex parte Allied Domecq Plc ; R v Same, ex parte the Wardens and Commonality of the Mystery of Mercers of the City of London ; R v Same, ex parte Colaingrove Ltd ; R v Same, ex parte Greenlee Group Plc ; R v Same, ex parte National Provident Institution ; R v Same ex parte Association of Optometrists
• Silly Creek Estate and Marina Company Ltd v Attorney General of Turks and Caicos Islands
• R Talpada v The Secretary of State for the Home Department
• [1] Samuel Fletcher [2] Vincent JN Louis [3] Cyrus Boyce [4] Lilia Cornibert [5] Justina Belasse Appellants v Attorney General Respondent [ECSC]
• R Talpada v The Secretary of State for the Home Department
• R Susan Suliman v Bournemouth, Christchurch and Poole Council
• United Trade Action Group Ltd v Transport for London
• Rainbow Insurance Company Ltd v The Financial Services Commission and Others (Mauritius)
• Paponette and Others v Attorney General of Trinidad and Tobago
• R (Bancoult) v Foreign Secretary (No 2)
• The United Policyholders Group and Others v Attorney General of Trinidad and Tobago (Trinidad and Tobago)
• R Keyhole Bridge User Safety Group v Bournemouth, Christchurch and Poole Council
• R v North and East Devon Health Authority ex parte Pamela Coughlan Secretary of State for Health (Intervenor) Royal College of Nursing (Intervenor)
• R Daniel Gerber v Wiltshire Council (Defendant/1st Appellant) Terraform Power Inc. and Another (Interested Parties/2nd Appellant)

CONSIDERED in

• R Kim Mitchell v Secretary of State for Justice
• R Keyhole Bridge User Safety Group v Bournemouth, Christchurch and Poole Council
• R v Commissioners of Inland Revenue, ex parte Unilever Plc and Another

[See more]

• Hugh Murphy v The Commissioners for HM Revenue and Customs
• Stephen John Pugsley v Director of Public Prosecutions
• Argyll House Developments For Judicial Review
• Te Tai Tokerau Mapo Trust v The Chief Executive of Ministry of Health HC WHA
• The Comptroller of Customs v Terminals (NZ) Ltd
• Terminals (Nz) Ltd v The Comptroller of Customs Hc Wn
• Commissioner of Inland Revenue v Michael Hill Finance (NZ) Ltd
• The King on the application of Birmingham City Council v Secretary of State for Transport
• The King (on the application of K) v Secretary of State for Work and Pensions
• Lidl Great Britain Ltd v East Lindsey District Council
• The King on the application of Royal Surrey NHS Foundation Trust v The Commissioners for HM Revenue and Customs
• Richard Lalchan v The Public Service Commission
• The King on the application of GA v The Secretary of State for the Home Department
• R v The Director of Planning
• Tanisha Perry v The Commissioner of Police
• Handsome Chap Incorporated v Strata Appeals Tribunal
• Julius Capital Bank Inc. v The Financial Services Regulatory Commission
• Raymond Cabey v Human Resources Management Unit
• Edward Simons and Hill Top Corporation v Accountant General 1997 Civil Jur. No. 270
• Raymond Cabey v Human Resources Management Unit
• Kent Brown v Firearm Licensing Authority
• Wild Goose Ltd v The Environmental Management Authority of Trinidad and Tobago
• Vishnudath Kemchand v Conservator of Forests
• The King on the application of Glint Pay Services Ltd v The Commissioners for HM Revenue & Customs
• Matrix Securities Ltd v Commissioners of Inland Revenue
• 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
• Kerwin Hamilton v The Commissioner of Prisons
• Barbados Light & Power Company Ltd v Barbados Renewable Energy Association
• Siewnarine Ramsaran v The Chief Fire Officer
• Vernon Sookoo v The Chief of Defence Staff
• Leon Palmer v The Attorney-General of The Commonwealth of The Bahamas
• Julius Capital Bank Inc. v The Financial Services Regulatory Commission
• Caribbean Cellular Telephone Ltd v Bvi Cable TV Ltd
• Timothy Maloney v The Attorney General of Trinidad and Tobago
• Sykes Ettinoffe v Trinidad and Tobago Electricity Commission
• Ruth Prince v The Public Service Commission
• Comprehensive Nephrology Services Ltd v The Prime Minister and Head of the Cabinet of the Government of the Republic of Trinidad and Tobago Representing Himself and All Other Members of the Cabinet
• Arthur Robinson v The Public Service Commission
• R (on the application of Veolia ES Landfill Ltd and another company) v Revenue and Customs Commissioners; R (on the application of Viridor Waste Management and other companies) v Revenue and Customs Commissioners
• Belize Telemedia Ltd v Public Utilities Commission
• John Carrington v The Transport Board
• Professional Standards Authority for Health and Social Care v General Pharmaceutical Council
• F & I Services Ltd v Commissioners of Customs and Excise
• Nelson v The Attorney General; Derrick, Minister of Justice; Police Service Commission
• La Vaughn Dennis v Public Service Commission
• Buckley v Minister for Treasury and Resources and Ors
• Buckley v Minister for Treasury and Resources and Ors
• Dominique Abdool v Chief Immigration Officer
• Southern Logistics Ltd v The Board of Inland Revenue
• Ray Nathaniel v The Commissioner of Police
• Deopersad Ramoutar v The Public Service Commission
• The King on the application of Airline Placement Ltd v The Commissioners for HM Revenue and Customs
• The King (on the application of Trevor Donald) v Secretary of State for the Home Department
• Margaret Chong v Financial Services Compensation Scheme Ltd
• Beech Developments (Manchester) Ltd v The Commissioners for HM Revenue and Customs
• Shannon LNG Ltd v an Bord Pleanála and Others
• The King (on the application of) Rajab Zafari v The Commissioners for HM Revenue and Customs
• R (on the application of Cobalt Data Centre 2 LLP and another) v Commissioners for HM Revenue and Customs

FOLLOWED in

• Corkteck Ltd v HM Revenue and Customs
• Majlis Perbandaran Pulau Pinang v Syarikat Bekerjasama-sama Serbaguna Sungai Gelugor Dengan Tanggungan

REPORTED OPINION OF in

• [1990] 1 All ER 91
• [1989] STC 873
• [1990] 1 WLR 1545

[See more]

• [1989] BTC 561
• 62 TC 607

This document cites

• R v Secretary of State for the Home Department ex parte Khan
• R v Commissioners of Inland Revenue, ex parte Preston
• H.T.v Ltd v Price Commission
• Western Fish Products Ltd v Penwith District Council and Another
• Cenlon Finance Company Ltd v Ellwood



See all quotations

• Woodhouse A.C. Israel Cocoa Ltd S.A. v Nigerian Produce Marketing Company Ltd
• Laker Airways Ltd v Department of Trade
• Council of Civil Service Unions v Minister for the Civil Service
• 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 National Federation of Self-Employed and Small Businesses Ltd
• Vestey v Commissioners of Inland Revenue (no 1)
• Gresham Life Assurance Society v Attorney General
• Lomax v Peter Dixon & Son Ltd
• Brodie's Trustees v Commissioners of Inland Revenue
• The Trustees of The Will of H.K. Brodie (Deceased) v The Commissioners of Inland Revenue
• Caffoor v Income Tax Commissioner
• Attorney General of Hong-Kong v Ng Yuen Shiu
• R v Attorney General, ex parte Imperial Chemical Industries Plc
• R v Attorney General, ex parte Imperial Chemical Industries Plc
• R v Inspector of Taxes, Reading, ex parte Fulford-Dobson
• R v Secretary of State for the Home Department, ex parte Ruddock
• Income and Corporation Taxes Act 1988
• Inland Revenue Regulation Act 1890
• Finance Act 1984
• Medicines Act 1968
• Income and Corporation Taxes Act 1970
• Taxes Management Act 1970
• Finance Act 1985