Waterloo Car Hire (A Partnership)

Core Citations

CONSIDERS

• Taxes Management Act 1970
• Taxes Management Act 1970 - Articles : S-31
• Taxes Management Act 1970 - Articles : S-49

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• Taxes Management Act 1970 - Articles : S-50
• Taxes Management Act 1970 - Articles : S-12AC
• Taxes Management Act 1970 - Articles : S-28B
• Taxes Management Act 1970 - Articles : S-30B
• Finance Act 2008 - Articles : SCH-36
• The Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009
• Finance Act 2009 - Articles : SCH-11
• Covid-19 Credit Guarantee Scheme 2020

REFERS TO

• Paragon Finance Plc v DB Thakerar & Company
• Workington Harbour & Dock Board v Trade Indemnity Company Ltd (No. 2)
• Laing v Taylor

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• Hunter and Others v Chief Constable of West Midlands
• Barratt v Ansell (t/a as Woolf Seddon); Arthur JS Hall & Company v Simons
• R (Coke-Wallis) v Institute of Chartered Accountants in England and Wales
• Zurich Insurance Company Plc v Colin Richard Hayward
• Doreen Ann Letang (Respondent) Frank Anthony Cooper (Appellant)
• Littlewoods Retail Ltd and Others v The Commissioners for HM Revenue & Customs
• Michael Wilson & Partners Ltd v Thomas Ian Sinclair and Another (1st and 2nd Respondents) (3) John Forster Emmott (3rd Respondent (as to costs only)
• Shiner and Another v Revenue and Customs Commissioners
• Thoday v Thoday

CITES

• Cooke v Gill

APPLIES

• Arnold v National Westminster Bank Plc

FOLLOWS

• Ladd v Marshall
• Johnson v Gore Wood & Company (A Firm)

REPORTED OPINION OF in

• [2023] TC 08848