R v St. Marylebone General Comrs.ex parte Shokrollah Hay
| Jurisdiction | England & Wales |
| Date | 1983 |
| Year | 1983 |
| Court | Court of Appeal (Civil Division) |
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OCO Ltd; Toughglaze (UK) Ltd
- United Kingdom
- First Tier Tribunal (Tax Chamber)
- 4 August 2017
...Contributions (Transfer of Functions, etc.) Act 1999, s. 8 decisions applying R v St Marylebone General Commissioners (ex parte Hay) (1986) 57 TC 59 and Larner v Warrington (HMIT) [1985] BTC 382 (cases based on TMA 1970, s. 50, decided prior to inception of current tribunal framework in Tri...... -
OCO Limited & Toughglaze (UK) Limited v The Commissioners for Her Majesty's Revenue & Customs, TC 06045
- United Kingdom
- First-tier Tribunal (Tax Chamber)
- 4 August 2017
...principle relying on two authorities which are set out in more detail below. They refer to R v St Marylebone General Commissioners ex p Hay 57 TC 59 (at 62-63 and 74). It is plain, they submit, that the jurisdiction is not limited to determination of the figures but also 10 allows the tribu......