X Ltd and Others v R & C Commissioners

Core Citations

REPORTED OPINION OF in

• [2020] STC 454
• [2020] BTC 538

REFERRED in

• Quentin v HMRC

This document cites

• R v Commissioners of Inland Revenue, ex parte T.C. Coombs & Company
• R (on the application of Unison) v Lord Chancellor
• R Tony Michael Jimenez v The First Tier Tribunal (Tax Chamber) (First Respondent) HM Commissioners for Revenue and Customs (Second Respondent)
• Flannery and Another v Halifax Estate Agencies Ltd, trading as Colleys Professional Services
• BPP Holdings Ltd v Revenue and Customs Commissioners



See all quotations

• Leech v Deputy Governor of Parkhurst Prison; Prevot v Deputy Governor of Long Lartin Prison
• R (on the application of Derrin Brothers Properties Ltd and Others) v A Judge of the First-tier Tribunal (Tax Chamber) and Others
• Martland v Revenue and Customs Commissioners
• E and 3 Corporate Applicants
• Revenue and Customs Commissioners without notice to X Ltd and Others
• Revenue and Customs Commissioners v Katib
• Finance Act 2008
• Taxes Management Act 1970
• Tribunals, Courts and Enforcement Act 2007
• Finance Act 1998
• Finance Act 2009
• The Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009