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Shepherd v Commissioners of Inland Revenue

Cited in 7 Precedent Map Related
Vincent
JurisdictionEngland & Wales
Year2005
Date2005
CourtSpecial Commissioners
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7 cases
  • Shepherd v Commissioners of Inland Revenue
    • United Kingdom
    • Chancery Division
    • 12 May 2006
  • R (on the application of Davies and another) v HM Revenue and Customs
    • United Kingdom
    • Court of Appeal (Civil Division)
    • 16 February 2010
    ... ... Regina (Davies and Another) ... Revenue and Customs Commissioners ... Regina (Gaines-Cooper) ... Revenue has not changed non-resident status rules The ... ...
  • HM Revenue and Customs v Grace
    • United Kingdom
    • Court of Appeal (Civil Division)
    • 28 October 2009
    ...(1904) 5 TC 101 and Commissioners of Inland Revenue v Brown (1926) 11 TC 292. 7 Dr Brice's list at paragraph 58 of her decision in Shepherd summarises the relevant factors in much the same way. Ignoring, as being less relevant, points which relate to ordinary residence, the following three ......
  • HM Revenue and Customs v Grace
    • United Kingdom
    • Chancery Division
    • 11 November 2008
    ...her whole approach. 33 Ms Simler relies in particular on Cooper v Cadwalader (1904) 5 TC 101; and a judgment of mine in Shepherd v Commissioners of Inland Revenue [2006] STC 1821, in which I upheld a decision by the same Special Commissioner that Captain Shepherd (who was also an airline pi......
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