R (Beech Developments (Manchester) Ltd and Others) v Revenue and Customs Commissioners
| Jurisdiction | England & Wales |
| Neutral Citation | [2023] EWHC 977 (Admin) |
| Year | 2023 |
| Court | King's Bench Division (Administrative Court) |
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Beech Developments (Manchester) Ltd v The Commissioners for HM Revenue and Customs
- United Kingdom
- Court of Appeal (Civil Division)
- 9 May 2024
...OF APPEAL (CIVIL DIVISION) ON APPEAL FROM THE HIGH COURT OF JUSTICE KING'S BENCH DIVISON ADMINISTRATIVE COURT MR JUSTICE FORDHAM [2023] EWHC 977 (Admin) Royal Courts of Justice Strand, London, WC2A 2LL Michael Firth KC (direct access) for the Philip Simpson KC (instructed by HMRC Solicitor'...... -
Gallagher's Windows, Doors & Conservatories Ltd
- United Kingdom
- First-tier Tribunal (Tax Chamber)
- 10 August 2023
...the result that the determinations should be discharged under s. 50 TMA. [36] In Beechwood Developments (Manchester) Ltd) v R & C Commrs[2023] BTC 11 (Fordham J) (“Beech Developments;), which was a judicial review decision, the central legal issue was whether HMRC can lawfully issue a direc......