Sharkey v HM Revenue and Customs; Sharkey v De Croos (Inspector of Taxes)

Core Citations

CONSIDERS

• R v Offen and Others (No 1)
• Ullah v Secretary of State for the Home Department

REFERS TO

• Ullah v Secretary of State for the Home Department

RESUELVE RECURSO

• Sharkey v HM Revenue and Customs; Sharkey v De Croos (Inspector of Taxes)

APPLIES

• Engel and Others

AFFIRMS

• Sharkey v HM Revenue and Customs; Sharkey v De Croos (Inspector of Taxes)

CONSIDERS

• Taxes Management Act 1970
• Taxes Management Act 1970 - Articles : S-19A
• Taxes Management Act 1970 - Articles : S-97AA

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• Police and Criminal Evidence Act 1984
• Taxes Management Act 1970 - Articles : S-100
• Value Added Tax Act 1994 - Articles : S-60
• Finance Act 1994 - Articles : S-8

REPORTED OPINION OF in

• [2006] STC 2026
• [2006] STI 455
• [2007] BTC 650

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• 77 TC 484

CITED in

• TC03181: Community
• Gold Nuts Ltd and Others v The Commissioners for HM Revenue & Customs
• Pipe v The Commissioners for H M HM Revenue and Customs

This document cites

• Convenio Europeo para la Protección de los Derechos Humanos y de las Libertades Fundamentales
• R v Offen and Others (No 1)
• Ullah v Secretary of State for the Home Department
• R v Underwood (Kevin John) and Others
• R v Gill (Sewa Singh); R v Gill (Paramjit Singh)



See all quotations

• R (Murat) v IR Commissioners
• Sharkey v HM Revenue and Customs; Sharkey v De Croos (Inspector of Taxes)
• Police and Criminal Evidence Act 1984
• Value Added Tax Act 1994
• Finance Act 1994
• Taxes Management Act 1970
• Ullah v Secretary of State for the Home Department