The Commissioners of HM Revenue and Customs (Petitioner/Respondent) v Andrew William Harris (Debtor/Appellant)

Core Citations

REFERS TO

• Lam v The Inland Revenue
• HM Revenue and Customs v Marie Chamberlin

CITES

• CULLINANE v Commissioners of Inland Revenue
• Re Calvert. ex parte Calvert
• Re Montgomery v Wanda Modes Ltd sub nom Wanda Modes Ltd

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RELIES UPON

• Commissioners of Inland Revenue v Pearlberg

CONSIDERS

• Landfill Tax Regulations 1996
• Insolvency Rules 1986
• Insolvency Act 1986 - Articles : S-271

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• Insolvency Act 1986 - Articles : S-360
• Value Added Tax Act 1994 - Articles : S-73
• Finance Act 1996 - Articles : S-50
• Finance Act 1996 - Articles : S-54
• Taxes Management Act 1970 - Articles : S-9
• Taxes Management Act 1970 - Articles : S-8
• Taxes Management Act 1970 - Articles : S-28A
• Taxes Management Act 1970 - Articles : S-59A
• Taxes Management Act 1970 - Articles : S-59B
• Taxes Management Act 1970 - Articles : S-31
• Value Added Tax Act 1994
• Finance Act 1996
• Taxes Management Act 1970

CONSIDERED in

• Antonio Jorge Rodrigues Cardoso Vieira v The Commissioners for HM Revenue and Customs
• XL Insurance Company SE v Ipors Underwriting Ltd

This document cites

• Commissioners of Inland Revenue v Pearlberg
• Lam v The Inland Revenue
• HM Revenue and Customs v Marie Chamberlin
• Re Calvert. ex parte Calvert
• CULLINANE v Commissioners of Inland Revenue



See all quotations

• Re Montgomery v Wanda Modes Ltd sub nom Wanda Modes Ltd
• Insolvency Act 1986
• Value Added Tax Act 1994
• Finance Act 1996
• Taxes Management Act 1970
• Autologic Holdings Plc and Others v Commissioners of Inland Revenue; Test Claimants in Loss Relief Group Litigation v Commissioners of Inland Revenue