Revenue and Customs Commissioners v Higgins

Core Citations

REPORTED OPINION OF in

• [2018] STC 2094
• [2018] 4 WLR 138
• [2018] Lloyd's Rep FC 157

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• [2018] BTC 502

This document cites

• Underwood v HM Revenue and Customs
• R v Smith (David)
• Pendragon Plc and Others v The Commissioners for HM Revenue and Customs
• Berry v Warnett
• Moyna v Secretary of State for Work and Pensions



See all quotations

• Edwards (Inspector of Taxes) v Bairstow
• Marshall (Inspector of Taxes) v Kerr
• Vestey v Commissioners of Inland Revenue (no 1)
• R v David Lee Jones
• Henke v HM Revenue and Customs
• Jonas v Bamford
• The King v The Kensington Income Tax Commissioners (ex parte Aramayo)
• Hurley v Taylor (Inspector of Taxes)
• Norman v Golder
• Higgins
• Chaney v Watkis
• Martin v Revenue and Customs Commissioners
• Astral Construction Ltd v Revenue and Customs Commissioners
• R v David Edwin Allingham and Freda Elizabeth Allingham
• Higgins
• Bi-Flex Caribbean Ltd v Board of Inland Revenue
• Haythornwaite (T.) & Sons Ltd v Kelly
• Finance Act 2007
• Proceeds of Crime Act 2002
• Finance Act 1965
• Taxation of Chargeable Gains Act 1992
• Finance Act 1971
• Taxes Management Act 1970
• Tribunals, Courts and Enforcement Act 2007
• Capital Gains Tax Act 1979
• Jerome v Kelly (Inspector of Taxes)
• R v Raymond George May
• Lawson v Serco Ltd; Botham v Ministry of Defence; Crofts v Veta Ltd
• R v Waya (Terry)
• Jones v First-tier Tribunal (Social Entitlement Chamber)