Raymond Phillips v HM Revenue and Customs

Core Citations

CONSIDERS

• Partnership Act 1890 - Articles : S-2
• Taxes Management Act 1970 - Articles : S-12AA
• Taxes Management Act 1970 - Articles : S-31

REPORTED OPINION OF in

• TC 00276
• Taxation 04 February 2010 5

This document cites

• Horner v Madden ;Horner v Hasted
• Commissioners of Customs and Excise v Blackpool Pleasure Beach Company
• Income and Corporation Taxes Act 1988
• Insolvency Act 1986
• Partnership Act 1890



See all quotations

• Taxes Management Act 1970
• Human Rights Act 1998