Shiner and Another v Revenue and Customs Commissioners

Core Citations

CONSIDERS

• R (v) v Asylum & Immigration Tribunal

REFERS TO

• Shiner and Another v Revenue and Customs Commissioners
• Caffoor v Income Tax Commissioner
• Arnold v National Westminster Bank Plc

[See more]

• R(Mr Ian Isaac Shiner and Another) v HM Revenue and Customs
• Routier and Another v The Commissioners for HM Revenue and Customs
• Littlewoods Retail Ltd and Others v The Commissioners for HM Revenue & Customs
• R (Huitson) v HM Revenue and Customs
• Johnson v Gore Wood & Company (A Firm)
• Fleming (t/a Bodycraft) v HM Revenue and Customs; Conde Nast Publications Ltd v Same
• Henderson v Henderson. [HIGH COURT of CHANCERY]

CONSIDERS

• Income Tax (Trading and Other Income) Act 2005
• Taxes Management Act 1970 - Articles : S-28
• Income and Corporation Taxes Act 1988 - Articles : S-246C

[See more]

• Taxes Management Act 1970 - Articles : S-31
• Taxes Management Act 1970 - Articles : S-50
• Taxes Management Act 1970 - Articles : S-28A
• Finance Act 2008 - Articles : S-58
• Taxation (International and Other Provisions) Act 2010 - Articles : S-3
• Income Tax (Trading and Other Income) Act 2005
• Income and Corporation Taxes Act 1988

REFERRED in

• The University of London v Cornerstone Telecommunications Infrastructure Ltd
• Revenue and Customs Commissioners v Kishore
• Waterloo Car Hire (A Partnership)

REPORTED OPINION OF in

• [2018] STC 629
• [2018] 1 WLR 2812
• [2018] BTC 8

This document cites

• Littlewoods Retail Ltd and Others v The Commissioners for HM Revenue & Customs
• Arnold v National Westminster Bank Plc
• R (Huitson) v HM Revenue and Customs
• Johnson v Gore Wood & Company (A Firm)
• Fleming (t/a Bodycraft) v HM Revenue and Customs; Conde Nast Publications Ltd v Same



See all quotations

• R(Mr Ian Isaac Shiner and Another) v HM Revenue and Customs
• R (v) v Asylum & Immigration Tribunal
• Henderson v Henderson. [HIGH COURT of CHANCERY]
• Shiner and Another v Revenue and Customs Commissioners
• Caffoor v Income Tax Commissioner
• Income and Corporation Taxes Act 1988
• Finance Act 2008
• Income Tax (Trading and Other Income) Act 2005
• Tribunals, Courts and Enforcement Act 2007
• Taxation (International and Other Provisions) Act 2010
• Test Claimants in the FII Group Litigation v Commissioners of Inland Revenue.
• Routier and Another v The Commissioners for HM Revenue and Customs