The How Development 1 Ltd v R & C Commissioners

Core Citations

CONSIDERS

• Finance Act 2003
• Town and Country Planning Act 1990
• Tribunals, Courts and Enforcement Act 2007 - Articles : S-11

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• Covid-19 Credit Guarantee Scheme 2020
• Brown and Another v R & C Commissioners

DISTINGUISHES

• Fiander and another v Revenue and Customs Commissioners
• Revenue and Customs Commissioners v Cook
• Hyman and Others v Revenue and Customs Commissioners

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• Pickle Properties Ltd v Plant

REFERS TO

• Wm Morrison Supermarkets Plc v R & C Commissioners
• Natwest Markets Plc v Bilta (UK) Ltd ((in Liquidation)) and Others
• Blackbushe Airport Ltd v R (on the application of Hampshire County Council) and another

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• Davis & Dann Ltd and Another v Revenue and Customs Commissioners
• Patrick Degorce v The Commissioners for HM Revenue and Customs

CITES

• Ingenious Games LLP and Others v Revenue and Customs Commissioners
• Council of Civil Service Unions v Minister for the Civil Service
• Georgiou and Another (t/a Marios Chippery) v Commissioners of Customs and Excise

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• Runa Begum v Tower Hamlets London Borough Council
• Geoffrey Cobham v Joseph Frett (as personal representative of Thomas Frett, deceased)
• Fage UK Ltd v Chobani UK Ltd
• Doe and another v Revenue and Customs Commissioners
• Saint-Gobain Building Distribution Ltd v Revenue and Customs Commissioners

APPLIES

• Edwards (Inspector of Taxes) v Bairstow

REFERRED in

• Michael and Another

REPORTED OPINION OF in

• [2023] BTC 509