Revenue and Customs Commissioners v West

Core Citations

REFERRED in

• Commissioners for HM Revenue and Customs v Tooth
• Michaela Joy Hall (as Liquidator of Ethos Solutions Ltd) v Muhammad Nasim & 62 Others

REPORTED OPINION OF in

• [2018] STC 1004
• [2018] BTC 509

CONSIDERED in

• Christopher Purkiss (as Liquidator of Ethos Solutions Ltd) v Tim Kennedy & 34 Others

This document cites

• R Tnt Post Uk Ltd (Claimant) The Commissioners for HM Revenue and Customs (Defendant) Royal Mail Group Ltd (Interested Party)
• Rolled Steel Products (Holdings) Ltd v British Steel Corporation
• Martin v Revenue and Customs Comrs
• West
• Re Halt Garage (1964) Ltd



See all quotations

• Gilchrist (as trustee of the J P Gilchrist 1993 Settlement) v Revenue and Customs Comrs
• Aveling Barford Ltd v Perion
• Revenue and Customs Commissioners v C M Utilities Ltd
• R v Commissioners of Inland Revenue, ex parte McVeigh
• Social Security Contributions and Benefits Act 1992
• Taxes Management Act 1970
• Tribunals, Courts and Enforcement Act 2007
• Income Tax (Earnings and Pensions) Act 2003
• Companies Act 1948
• The Motor Vehicles (Driving Licences) (Amendment)(No. 4) Regulations 2003
• The First-tier Tribunal and Upper Tribunal (Composition of Tribunal) Order 2008
• Progress Property Company Ltd v Moore and another