Sheiling Properties Ltd v Revenue and Customs Commissioners

Core Citations

REPORTED OPINION OF in

• [2022] 1 WLR 1298
• [2021] STC 2031
• [2021] BTC 28

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• [2022] 1 WLR 1298

CONSIDERED in

• William Archer v The Commissioners for HM Revenue and Customs

This document cites

• Rowe and Others v Revenue & Customs Commissioners
• Walapu v Revenue and Customs Commissioners
• John McCarthy v McCarthy & Stone Plc
• R (on the application of Rowe and Others) v R & C Commissioners; R (on the application of Vital Nut Company Ltd and Others)
• Finance Act 2004



See all quotations

• Social Security Contributions (Transfer of Functions, etc.) Act 1999
• Finance Act 2014
• Taxes Management Act 1970
• Finance Act 2009
• Income Tax (Earnings and Pensions) Act 2003
• The Income Tax (Pay As You Earn) Regulations 2003
• John Dickinson and Others v The Commissioners for HM Revenue and Customs
• Sheiling Properties Ltd v R & C Commissioners
• Hoey v Revenue and Custom Commissioners