Revenue in UK Law

  • Edwards (Inspector of Taxes) v Bairstow
    • House of Lords
    • 25 July 1955
    ... ... Courts, the two jurisdictions as it seems to me can only now be got together again by the House of Lords …" And it is clear that the Revenue Authorities were anxious to bring this case to your Lordships' House largely because it was apprehended that the Courts of England and Scotland had ... ...
  • Threlfall v Jones (Inspector of Taxes) ; Gallagher v Same
    • Court of Appeal (Civil Division)
    • 30 June 1993
    ... ... MR. I. GLICK Q.C. and MR. L. HENDERSON (instructed by the Solicitor of Inland Revenue, Somerset House) appeared on behalf of the Respondent (Appellant) ... THE MASTER OF THE ROLLS ... 1 THE MASTER OF ... ...
  • Pepper (Inspector of Taxes) v Hart
    • House of Lords
    • 26 November 1992
    ... ... employees, which was taken to the special commissioners who decided in favour of the taxpayer, this has been the practice of the Inland Revenue in applying the relevant words where they have occurred in the Income Tax Acts for so long as they have been in force, until they initiated the ... ...
  • Re Sevenoaks Stationers (Retail) Ltd
    • Court of Appeal (Civil Division)
    • 31 July 1990
    ... ... They are simply a debt owed by the company to the Revenue or the Commissioners of Customs and Excise. I cannot accept that failure to pay these debts is regarded in the commercial world generally such a ... ...
  • Jagprit Randhawa and Others v The Queen
    • Court of Appeal (Criminal Division)
    • 18 January 2012
    ... ... Each of the applicants was convicted by a jury of a conspiracy to cheat the public revenue, the nature of that conspiracy being what is commonly referred to as a MTIC carousel fraud relating to the VAT on sales of mobile phones during 2005 ... ...
  • Warnink (Erven) Besloten Vennootschap v J Townend & Sons (Hull) Ltd
    • House of Lords
    • 21 June 1979
  • Ramsay (W T) Ltd v Commissioners of Inland Revenue
    • House of Lords
    • 12 March 1981
  • Norwich Pharmacal Company v Commissioners of Customs and Excise
    • House of Lords
    • 26 June 1973
    ... ... the Court of Appeal they gave notice that the grounds of appeal were: "Information about a tax-payer or his affairs furnished to a revenue collecting department of the Crown pursuant to the requirements of a statute is confidential and, in circumstances in which its disclosure is not ... ...
  • Deutsche Morgan Grenfell Group Plc v Commissioners of Inland Revenue and Attorney General
    • Court of Appeal (Civil Division)
    • 04 February 2005
  • Horton v Young
    • Court of Appeal (Civil Division)
    • 06 May 1971
    ... ... N. Inspector of Taxes) Appellant ... Mr. F. HEYWORTH TALBOT, Q. C., and Mr. PATRICK MEDD (instructed by The Solicitor of Inland Revenue) appeared on behalf of the Appellant, H. M. Inspector of Taxes ... Mr. LEONARD BROMLEY, Q. C. (instructed by Messrs. Ford & Co. of Eastbourne) ... ...
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