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

Core Citations

REPORTED OPINION OF in

• [2005] STC SCD 336
• 2005 Sp C 459

CONSIDERED in

• Pipe v Commissioners for HMR & C
• Pipe v The Commissioners for H M HM Revenue and Customs

APPEAL RESOLVED in

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

AFFIRMED in

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

This document cites

• R v Allen
• Yau and Others v Customs & Excise
• R v Gill (Sewa Singh); R v Gill (Paramjit Singh)
• R (Murat) v IR Commissioners
• King v United Kingdom (13881/02)



See all quotations

• Police and Criminal Evidence Act 1984
• Taxes Management Act 1970