The Commissioners for HM Revenue and Customs v Martyn Glen Perfect

Core Citations

CONSIDERS

CONSIDERS

• Finance Act 1994
• Finance Act 2008 - Articles : SCH-41
• Corporation Tax Act 2009

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• Proceeds of Crime Act 2002
• Proceeds of Crime Act 2002
• Finance Act 1994
• Corporation Tax Act 2009
• Stephen Taylor and Another v The Queen

CITES

• R v Raymond George May
• M v HM Treasury (Case C-340/08)

APPLIES

• Philip Tatham v The Queen
• Butlers Ship Stores Ltd v Revenue and Customs Commissioners
• Revenue and Customs Commissioners v B&M Retail Ltd

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• McKeown and Others v Revenue and Customs Commissioners
• Davison & Robinson Ltd v Revenue and Customs Commissioners
• Greenalls Management Ltd v Commissioners of Customs and Excise

REPORTED OPINION OF in

• [2020] STC 705

CITED in

• Saqib Munir v The Commissioners for HM Revenue and Customs

CONSIDERED in

• Dawson's (Wales) Ltd v The Commissioners for HM Revenue & Customs
• The Commissioners for HM Revenue and Customs v Martyn Glen Perfect

REFERRED in

• Dawson's (Wales) Ltd v The Commissioners for HM Revenue & Customs
• The Commissioners for HM Revenue and Customs v Martyn Glen Perfect

This document cites

• Stephen Taylor and Another v The Queen
• Philip Tatham v The Queen
• Revenue and Customs Commissioners v B&M Retail Ltd
• Butlers Ship Stores Ltd v Revenue and Customs Commissioners
• McKeown and Others v Revenue and Customs Commissioners



See all quotations

• Davison & Robinson Ltd v Revenue and Customs Commissioners
• Finance Act 2008
• Proceeds of Crime Act 2002
• Finance Act 1994
• Corporation Tax Act 2009
• Greenalls Management Ltd v Commissioners of Customs and Excise
• M v HM Treasury (Case C-340/08)
• R v Raymond George May
• Stanislav Gross v Hauptzollamt Braunschweig.
• Axel Kittel v Belgian State (C-439/04) and Belgian State v Recolta Recycling SPRL (C-440/04).
• G. van de Water v Staatssecretaris van Financiën.
• Council Directive 92/12/EEC of 25 February 1992 on the general arrangements for products subject to excise duty and on the holding, movement and monitoring of such products
• Council Directive 2008/118/EC of 16 December 2008 concerning the general arrangements for excise duty and repealing Directive 92/12/EEC