Rogers v HM Revenue and Customs

Core Citations

REPORTED OPINION OF in

• [2011] TC 01036

CONSIDERED in

• Aberdeen Asset Management Plc v HM Revenue and Customs

This document cites

• Wood and another v Holden (Inspector of Taxes)
• HM Revenue and Customs v Rogers
• Bridges (Inspector of Taxes) v Hewitt
• Laidler v Perry ; Morgan v Perry
• Shilton v Wilmshurst



See all quotations

• Hochstrasser (Inspector of Taxes) v Mayes
• McBride v Blackburn
• Seymour v Reed
• Weight (HM Inspector of Taxes) v Salmon
• Blakiston v Cooper
• Paul Dunstall Organisation Ltd and Another v Hedges
• Hochstrasser (Inspector of Taxes) v Mayes
• Cowan v Seymour
• PA Holdings Ltd v HM Revenue and Customs
• Income and Corporation Taxes Act 1988
• Financial Services Act 1986
• Value Added Tax Act 1994
• Taxes Management Act 1970
• Income Tax (Employments) Regulations 1993
• Council Regulation (EEC) No 3180/78 of 18 December 1978 changing the value of the unit of account used by the European Monetary Cooperation Fund