R (on the application of Rowe and Others) v R & C Commissioners; R (on the application of Vital Nut Company Ltd and Others)
| Jurisdiction | England & Wales |
| Judgment Date | 08 December 2017 |
| Neutral Citation | [2017] EWCA Civ 2105 |
| Date | 08 December 2017 |
| Court | Court of Appeal (Civil Division) |
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22 cases
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HM Revenue & Customs Commissioners v John Patrick Walsh
...prescriptive. 118 Counsel for HMRC referred me to the judgment of McCombe LJ in R (Rowe and others) v Revenue and Customs Commissioners [2018] 1 WLR 3039 at [197], where the Judge said: “As Simler J also pointed out, at para 139, in areas of taxation legislation and policies, the contracti......
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Banks v Revenue and Customs Commissioners
...Work and Pensions [2008] UKHL 63; [2009] 1 AC 311; [2008] 3 WLR 1023; [2009] PTSR 336; [2009] 2 All ER 556, HL(E) R (Rowe) v Revenue and Customs Comrs [2017] EWCA Civ 2105; [2018] 1 WLR 3039; [2018] STC 462, R (SG) v Secretary of State for Work and Pensions [2015] UKSC 16; [2015] 1 WLR 1449......
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R Mrs Shirley Archer v The Commissioners for HM Revenue and Customs
...of this court in the cases of R (Rowe) v Revenue and Customs Commissioners, and R (Vital Nut) v Revenue and Customs Commissioners [2017] EWCA Civ 2105, [2018] 1 WLR 3039 (“ Rowe”), at [1]: “The object of APNs… is to change the financial benefit of tax avoidance arrangements by ending the e......
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The Commissioners for HM Revenue and Customs v David Goldsmith
...Customs Commissioners [2015] EWHC 2293 (Admin), [2015] BTC 27 at [146]-[147] (Simler J) referred to with apparent approval on appeal [2017] EWCA Civ 2105, [2018] 1 WLR 3039 at [38] (Arden LJ, as she then was) 3 HMRCv Hok Ltd [2012] UKUT 363 (TCC) 4 HMRC v Abdul Noor [2013] UKUT 71 (TCC) 18 ......
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1 books & journal articles
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Unreasonably Limiting Recourse to the Courts? R (on the application of Haworth) v HMRC
...of the hindrance should be seen in the context of other51 R (on the application of Rowe and others) vRevenue and Customs Commissioners [2017] EWCA Civ2105; [2018] 1 WLR 3039 at [53] per Arden LJ.52 J. Braithwaite, Markets in Vice, Markets in Virtue (Oxford:OUP,2005) 139.53 n 3 above at [29]......