R v Commissioners of Inland Revenue, ex parte Unilever Plc and Another

Core Citations

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REFERS TO

• R v Commissioners of Inland Revenue, ex parte National Federation of Self-Employed and Small Businesses Ltd
• Attorney General of Hong-Kong v Ng Yuen Shiu
• Matrix Securities Ltd v Commissioners of Inland Revenue

CONSIDERS

• Ex parte Preston (pet. all.)
• Gallic Leasing Ltd v Coburn (Inspector of Taxes)

CITES

• Padfield v Minister of Agriculture, Fisheries and Food
• Robertson v Minister of Pensions
• Wells v Minister of Housing and Local Government

[See more]

• Congreve v Home Office
• H.T.v Ltd v Price Commission
• Lever Finance Ltd v Westminister (City) London Borough Council
• Laker Airways Ltd v Department of Trade

REPORTED OPINION OF in

• [1994] BTC 362
• [1994] STC 841

CONSIDERED in

• Bellinz Pty Ltd v Commissioner of Taxation
• R v Commissioners of Customs and Excise, ex parte Littlewoods Home Shopping Group 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

[See more]

• R v Commissioners of Inland Revenue ex parte Unilever Plc

REFERRED in

• Commissioners of Customs and Excise v Arnold
• R v Ministry of Defence, ex parte Walker
• R Patrick Wood v Secretary of State for Education

[See more]

• R v Kensington and Chelsea Royal London Borough Council

DISTINGUISHED in

• R v O'Kane and Another, ex parte Northern Bank Ltd ; R v McKnight and Others, ex parte Northern Bank Ltd

CITED in

• Hillsdown Holdings Plc and Others v Commissioners of Inland Revenue
• HM Revenue and Customs v Holland; Re Paycheck Services 3 Ltd

APPEAL RESOLVED in

• R v Commissioners of Inland Revenue, ex parte Unilever Plc and Another

AFFIRMED in

• R v Commissioners of Inland Revenue, ex parte Unilever Plc and Another

APPLIED in

• The Queen (on the application of London Borough of Lewisham and Others) v Assessment and Qualifications Alliance ("Aqa") and Others (4) Oxford and Cambridge and RSA Examinations t/a OCR ("OCR") and Another (Interested Parties)
• 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)

[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)

This document cites

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• Congreve v Home Office
• H.T.v Ltd v Price Commission
• Wells v Minister of Housing and Local Government
• Laker Airways Ltd v Department of Trade
• Lever Finance Ltd v Westminister (City) London Borough Council



See all quotations

• Ex parte Preston (pet. all.)
• R v Commissioners of Inland Revenue, ex parte National Federation of Self-Employed and Small Businesses Ltd
• Gallic Leasing Ltd v Coburn (Inspector of Taxes)
• R v The Inhabitants of Buckingham
• R v Commissioners of Inland Revenue, ex parte MFK Underwriting Agencies Ltd and Others and related applications
• Attorney General of Hong-Kong v Ng Yuen Shiu
• Robertson v Minister of Pensions
• Matrix Securities Ltd v Commissioners of Inland Revenue
• Income and Corporation Taxes Act 1988
• Income and Corporation Taxes Act 1970
• Taxes Management Act 1970
• Padfield v Minister of Agriculture, Fisheries and Food