William Archer v The Commissioners for HM Revenue and Customs

Core Citations

CONSIDERS

• Taxes Management Act 1970 - Articles : S-59C
• Taxes Management Act 1970
• Taxes Management Act 1970 - Articles : S-118

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• Taxes Management Act 1970 - Articles : S-28A
• Taxes Management Act 1970 - Articles : S-31
• Taxes Management Act 1970 - Articles : S-114
• Taxes Management Act 1970 - Articles : S-59B
• Taxes Management Act 1970 - Articles : S-55
• Finance Act 2014
• Finance Act 2014 - Articles : SCH-32
• Finance Act 2009 - Articles : SCH-56
• Taxes Management Act 1970 - Articles : S-28
• Taxes Management Act 1970 - Articles : SCH-3ZA
• Taxes Management Act 1970 - Articles : S-50
• Tribunals, Courts and Enforcement Act 2007

CONSIDERS

• Perrin v Revenue and Customs Commissioners
• Commissioners of Customs and Excise v Steptoe
• Beadle v Revenue and Customs Commissioners

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• Sheiling Properties Ltd v R & C Commissioners
• Sheiling Properties Ltd v Revenue and Customs Commissioners
• Astall and Another v HM Revenue and Customs
• Drummond v HM Revenue and Customs
• R (oao William Archer) v The Commissioners for HM Revenue and Customs
• Hallamshire Industrial Finance Trust Ltd v Commissioners of Inland Revenue
• R Archer v The Commissioners for Hm Revenue and Customs
• Revenue & Customs Commissioners v Cotter
• R (on the application of Rowe and Others) v R & C Commissioners; R (on the application of Vital Nut Company Ltd and Others)
• R Mrs Shirley Archer v The Commissioners for HM Revenue and Customs
• Eamonn Dunne and Another v HM Commissioners for Revenue & Customs
• R L (by her litigation friend N) v Devon County Council

REPORTED OPINION OF in

• [2023] BTC 17
• [2023] 1 WLR 3558