The Commissioners for HM Revenue and Customs v Jason Wilkes

Core Citations

CONSIDERS

• Taxes Management Act 1970 - Articles : S-29
• Taxes Management Act 1970
• Finance Act 2012

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• Income Tax (Earnings and Pensions) Act 2003
• Income Tax Act 2007 - Articles : S-30
• Finance Act 1994
• Finance Act 1998
• Taxes Management Act 1970 - Articles : S-7
• Taxes Management Act 1970 - Articles : S-8
• Finance Act 2016
• Taxes Management Act 1970 - Articles : S-36
• Administration of Justice Act 1960
• Criminal Appeal Act 1966
• Finance (No. 2) Act 2005 - Articles : S-7
• Armed Forces Act 2006
• Income Tax (Earnings and Pensions) Act 2003
• Finance Act 1998
• Finance Act 1994
• Finance Act 2004 - Articles : S-208
• Criminal Appeal Act 1966
• Administration of Justice Act 1960
• The Registered Pension Schemes (Accounting and Assessment) Regulations 2005
• Finance Act, 2005
• Finance Act 2022
• Supreme Court (now known as Senior Courts) Act 1981
• Barry Knibbs & Others v Commissioners for HM Revenue and Customs

CONSIDERS

• R (on the application of Higgs) v Revenue and Customs Commissioners
• Barry Knibbs & Others v Commissioners for HM Revenue and Customs
• Inco Europe Ltd v First Choice Distribution (A Firm)

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• Barclays Mercantile Business Finance Ltd v Mawson (Inspector of Taxes)
• Project Blue Ltd v Revenue and Customs Commissioners
• Monaghan
• Jones v Wrotham Park Settled Estates
• Western Bank Ltd v Schindler
• Bojan Bogdanic v The Secretary of State for the Home Department
• Black-Clawson International Ltd v Papierwerke Waldhof-Aschaffenburg A.G.
• Fothergill v Monarch Airlines Ltd
• R v Secretary of State for the Environment, Transport and the Regions and Another, ex parte. Spath Holme Ltd
• Pollen Estate Trustee Company Ltd v Revenue and Customs Commissioners
• OB v The Director of the Serious Fraud Office
• Confederation of Passenger Transport UK v The Humber Bridge Board (Secretary of State for Transport, Local Government and the Regions, interested party)

DISTINGUISHES

• Confederation of Passenger Transport UK v The Humber Bridge Board (Secretary of State for Transport, Local Government and the Regions, interested party)

REFERS TO

• Fothergill v Monarch Airlines Ltd
• R v Secretary of State for the Environment, Transport and the Regions and Another, ex parte. Spath Holme Ltd
• Western Bank Ltd v Schindler

[See more]

• Black-Clawson International Ltd v Papierwerke Waldhof-Aschaffenburg A.G.
• Barclays Mercantile Business Finance Ltd v Mawson (Inspector of Taxes)
• OB v The Director of the Serious Fraud Office
• Pollen Estate Trustee Company Ltd v Revenue and Customs Commissioners
• Bojan Bogdanic v The Secretary of State for the Home Department
• R (on the application of Higgs) v Revenue and Customs Commissioners
• Project Blue Ltd v Revenue and Customs Commissioners

CITES

• Monaghan
• Inco Europe Ltd v First Choice Distribution (A Firm)
• Jones v Wrotham Park Settled Estates

AFFIRMS

• Revenue and Customs Commissioners v Wilkes

REPORTED OPINION OF in

• [2023] STC 133
• [2022] BTC 38
• [2022] 4 WLR 117

This document cites

• Project Blue Ltd v Revenue and Customs Commissioners
• Bojan Bogdanic v The Secretary of State for the Home Department
• Black-Clawson International Ltd v Papierwerke Waldhof-Aschaffenburg A.G.
• Inco Europe Ltd v First Choice Distribution (A Firm)
• Fothergill v Monarch Airlines Ltd



See all quotations

• Jones v Wrotham Park Settled Estates
• R v Secretary of State for the Environment, Transport and the Regions and Another, ex parte. Spath Holme Ltd
• Pollen Estate Trustee Company Ltd v Revenue and Customs Commissioners
• OB v The Director of the Serious Fraud Office
• Barclays Mercantile Business Finance Ltd v Mawson (Inspector of Taxes)
• Confederation of Passenger Transport UK v The Humber Bridge Board (Secretary of State for Transport, Local Government and the Regions, interested party)
• R (on the application of Higgs) v Revenue and Customs Commissioners
• Western Bank Ltd v Schindler
• Monaghan
• Finance Act 2004
• Finance (No. 2) Act 2005
• Criminal Appeal Act 1966
• Finance Act 1994
• Income Tax Act 2007
• Taxes Management Act 1970
• Finance Act 1998
• Administration of Justice Act 1960
• Income Tax (Earnings and Pensions) Act 2003
• The Registered Pension Schemes (Accounting and Assessment) Regulations 2005
• Barry Knibbs & Others v Commissioners for HM Revenue and Customs
• Finance Act 2020
• Courts Act, 1981
• Revenue and Customs Commissioners v Wilkes
• Mr Andrew Monaghan v The Commissioners for Her Majesty's Revenue & Customs, TC 06408