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R v Dimsey 9

[2001] UKHL 46; [2002] 1 AC 509; [2001] 4 All ER 768; [2001] All ER (D) 157; [2001] 3 WLR 843; [2002] HRLR 5; [2002] 1 Cr App R 17; [2001] STI 1349; [2001] BTC 408; 74 Tax Cas 263

House of Lords

United Kingdom

11th October, 2001

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
BNP Paribas SA (London Branch) v HMRC	[2017] UKFTT 487	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	12 Jun 2017	BAILII		3
Malachy Higgins v The National Crime Agency	[2015] UKFTT 46	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	29 Jan 2015	BAILII
R v Doncaster	[2008] EWCA Crim 5; (2008) 172 JP 202; [2008] Crim LR 709	England and Wales Court of Appeal - Criminal Division	United Kingdom - England and Wales	23 Jan 2008	BAILII		4
Cooke, R (on the application of) v Revenue and Customs	[2007] EWHC 81 (Admin)	High Court of England and Wales	United Kingdom - England and Wales	30 Jan 2007	BAILII		1
Jacques v Revenue & Customs	[2007] UKSPC SPC00577	United Kingdom Special Commissioners of Income Tax	United Kingdom	11 Jan 2007	BAILII
Sharkey v HM Inspector of Taxes	[2005] UKSC SPC00459	United Kingdom Supreme Court	United Kingdom	26 Jan 2005	BAILII
Attorney General v Hilton	[2004] IESC 51; [2005] 2 IR 374	Supreme Court of Ireland	Republic of Ireland	30 Jul 2004	BAILII		9

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"ATO Accountability and Taxpayer Fairness: An Assessment of the Proposal To Split the Australian Taxation Office"	(2015) 38 University of New South Wales Law Journal 995	Bevacqua, John	Australia	circa 2015	AustLII
"The Effect of the Human Rights Act 1998 on Taxation Policy and Administration"	(2004) 2 (2) E-Journal of Tax Research 155	Lee, Natalie	Australia	circa 2004	AustLII

Legislation Cited

Legislation Name	Provision
Finance Act 1936	s18
Finance Act 1981	s45

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
R v Lambert	[2001] EWHC 719	High Court of England and Wales	United Kingdom - England and Wales	circa 2001	BAILII
R v Dimsey	[2000] QB 744; [1999] All ER (D) 745		United Kingdom	circa 2000	LexisNexis / Westlaw		8
National and Provincial Building Society v United Kingdom	[1997] ECHR 87; (1998) 25 EHRR 127	European Court of Human Rights	Europe	23 Oct 1997	BAILII		70
Gasus Dosier v Netherlands	[1995] ECHR 7; (1995) 20 EHRR 403	European Court of Human Rights	Europe	23 Feb 1995	BAILII		57
Marshall v Kerr	(1993) 67 Tax Cas 56		United Kingdom	circa 1993			23
Commissioners v Garvin	[1981] 1 WLR 793		United Kingdom	circa 1981	LexisNexis / Westlaw		3
Vestey v Inland Revenue Commissioners	[1979] Ch 198; [1980] AC 1148; 54 Tax Cas 503; [1979] 3 WLR 915	Court of Chancery	United Kingdom	circa 1979	LexisNexis / Westlaw		48
Howard De Walden v IRC	[1942] 1 KB 389		United Kingdom	circa 1942	LexisNexis / Westlaw		9
[1938] Act 1	[1938] Act 1		United Kingdom	circa 1938			2

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