Shop Direct Group v Revenue and Customs Commissioners

Core Citations

CONSIDERS

• Bennett v Ogston (HM Inspector of Taxes)
• Hochstrasser (Inspector of Taxes) v Mayes
• DB’s Application

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• The Commissioner of Police for the Metropolis v ZH (a protected party, by Gh, his litigation friend) Liberty (First Intervener) Equality and Human Rights Commission (Second Intervener)
• Abbott v Philbin (Inspector of Taxes)
• Reynolds and Gibson v Crompton (HM Inspector of Taxes)
• R v Ministry of Defence, ex parte Smith
• B (A Child)
• Re DB's Application for Judicial Review
• Mallandain Investments, Ltd v Shadbolt (HM Inspector of Taxes)
• Reynolds and Gibson v Crompton (HM Inspector of Taxes)
• Stainer's Executors v Purchase (Inspector of Taxes)
• Yuill v Yuill
• H v Commissioner of Police of the Metropolis (Liberty and another intervening)
• Thomson Respondent Against Kvaerner Govan Ltd Appellants
• Clarke (Pauper) v Edinburgh and District Tramways Company, Ltd
• Carson (Inspector of Taxes) v Cheyney's Executor
• McGraddie v McGraddie
• R (Daly) v Secretary of State for the Home Department
• Watt (or Thomas) v Thomas

CONSIDERS

• Value Added Tax Act 1994 - Articles : S-80
• Finance Act 1960
• Income and Corporation Taxes Act 1988 - Articles : S-103

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• Income and Corporation Taxes Act 1988 - Articles : S-18
• Income and Corporation Taxes Act 1988
• Income Tax (Trading and Other Income) Act 2005 - Articles : SCH-1
• Value Added Tax Act 1994 - Articles : S-43
• Income and Corporation Taxes Act 1988 - Articles : S-106
• Income and Corporation Taxes Act 1988 - Articles : S-6
• Finance Act 1960 - Articles : S-32
• Corporation Tax Act 2009
• Corporation Tax Act 2009
• Finance Act 1960
• Income and Corporation Taxes Act 1988
• Police (Northern Ireland) Act 2000 - Articles : S-32
• Human Rights Act 1998
• Value Added Tax Act 1994
• Public Processions (Northern Ireland) Act 1998

REFERS TO

• Brown v National Provident Institution; Ogston v Provident Mutual Life Association
• Shop Direct Group v Revenue and Customs Commissioners

AFFIRMS

• Shop Direct Group v Revenue and Customs Commissioners

CITES

• Shop Direct Group and Others v Revenue and Customs Commissioners
• MALLANDAIN INVESTMENTS, Ltd v SHADBOLT (HM INSPECTOR of TAXES)
• Shop Direct Group v HM Revenue and Customs

CONSIDERED in

• Bluecrest v HMRC
• Collin Bennett v R
• The Director of Public Prosecutions v Dervinique Edwards

REPORTED OPINION OF in

• [2016] All ER D 152 Feb
• [2016] 2 All ER 725
• [2016] STC 747

[See more]

• [2016] NR Uned 32
• [2016] 1 WLR 733
• [2016] BTC 8

This document cites

• Convenio Europeo para la Protección de los Derechos Humanos y de las Libertades Fundamentales
• Housen v. Nikolaisen et al., 2002 SCC 33
• R v Ministry of Defence, ex parte Smith
• R (Daly) v Secretary of State for the Home Department
• Shop Direct Group v Revenue and Customs Commissioners



See all quotations

• The Commissioner of Police for the Metropolis v ZH (a protected party, by Gh, his litigation friend) Liberty (First Intervener) Equality and Human Rights Commission (Second Intervener)
• Clarke (Pauper) v Edinburgh and District Tramways Company, Ltd
• Abbott v Philbin (Inspector of Taxes)
• Watt (or Thomas) v Thomas
• McGraddie v McGraddie
• Stainer's Executors v Purchase (Inspector of Taxes)
• Carson (Inspector of Taxes) v Cheyney's Executor
• Hochstrasser (Inspector of Taxes) v Mayes
• Yuill v Yuill
• MALLANDAIN INVESTMENTS, Ltd v SHADBOLT (HM INSPECTOR of TAXES)
• Re DB's Application for Judicial Review
• Reynolds and Gibson v Crompton (HM Inspector of Taxes)
• H v Commissioner of Police of the Metropolis (Liberty and another intervening)
• Stainer's Executors v Purchase (Inspector of Taxes)
• Shop Direct Group v HM Revenue and Customs
• Mallandain Investments, Ltd v Shadbolt (HM Inspector of Taxes)
• Re DB's Application for Judicial Review
• DB’s Application
• Thomson Respondent Against Kvaerner Govan Ltd Appellants
• Brown v National Provident Institution; Ogston v Provident Mutual Life Association
• Shop Direct Group and Others v Revenue and Customs Commissioners
• Reynolds and Gibson v Crompton (HM Inspector of Taxes)
• Bennett v Ogston (HM Inspector of Taxes)
• E v Chief Constable of the Royal Ulster Constabulary
• Income and Corporation Taxes Act 1988
• Value Added Tax Act 1994
• Public Processions (Northern Ireland) Act 1998
• Income Tax (Trading and Other Income) Act 2005
• Corporation Tax Act 2009
• Finance Act 1960