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R v Commissioners of Inland Revenue, ex parte T.C. Coombs & Company

Judgment Weekly Law Reports The Law Reports CCH British Tax Cases Tax Cases The Times Law Reports Tax Cases Cited authorities 19 Cited in 224 Precedent Map Related
JurisdictionUK Non-devolved
JudgeLord Mackay of Clashfern L.C.,Lord Oliver of Aylmerton,Lord Goff of Chieveley,Lord Jauncey of Tullichettle,Lord Lowry
Judgment Date14 February 1991
Judgment citation (vLex)[1991] UKHL J0214-1
Date14 February 1991
CourtHouse of Lords
Categories
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251 cases
  • PML Accounting Ltd v The Commissioners for HM Revenue and Customs
    • United Kingdom
    • Queen's Bench Division (Administrative Court)
    • 7 April 2017
    ...authorities, not directly on point, that HMRC's information powers are "intrusive and potentially oppressive" ( R v. Inland Revenue Commissioners, ex parte T C Coombs & Co [1991] 2 A.C. 283) and that it has "a heavy responsibility when seeking to exercise their powers" ( R v. Inland Rev......
  • Tatiana Akhmedova v Farkhad Teimur Ogly Akhmedov
    • United Kingdom
    • Family Division
    • 21 April 2021
    ...come to, the more balanced view expressed by Lord Lowry with the support of the rest of the committee in R v Inland Revenue Commissioners, Ex p TC Coombs & Co [1991] 2 AC 283, 300: “In our legal system generally, the silence of one party in face of the other party's evidence may convert tha......
  • Prest v Petrodel Resources Ltd
    • United Kingdom
    • Supreme Court
    • 12 June 2013
    ...view expressed by Lord Lowry with the support of the rest of the committee in R v Inland Revenue Commissioners, Ex p TC Coombs & Co [1991] 2 AC 283, 300: "In our legal system generally, the silence of one party in face of the other party's evidence may convert that evidence into proof ......
  • Jaswinder Singh Bahia v Inderdeep Singh Sidhu (as Personal Representative of the Estate of Tara Singh Sidhu)
    • United Kingdom
    • Chancery Division
    • 12 April 2022
    ...a party's failure to rebut it”. Lord Sumption adopted the approach of Lord Lowry in Inland Revenue Commissioners Ex parte TC Coombs & Co [1991] 2 AC 283 at 300: “In our legal system generally, the silence of one party in face of the other party's evidence may convert that evidence into proo......
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