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Jacques v Revenue & Customs   flag 

[2007] UKSPC SPC00577
United Kingdom Special Commissioners of Income Tax
United Kingdom
11th January, 2007

Legislation Cited

Legislation Name Provision
Finance Act 1989 s93, s94, s98, s100

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction †  Date Full Text Citation Index
Shannon v UK (2006) 42 EHRR 31 European Court of Human Rights Europe circa 2006 flag 7
Allen v United Kingdom (2002) 35 EHRR CD289 European Court of Human Rights Europe circa 2002 flag 3
Heaney and McGuinness v Ireland [2000] ECHR 684; (2001) 33 EHRR 12 European Court of Human Rights Europe 21 Dec 2000 BAILII flag 15
AP, MP and TP v Switzerland (1997) 26 EHRR 541; [1997] ECHR 19958/92 European Court of Human Rights Europe circa 1997 BAILII flag 14
Funke v France [1993] ECHR 7; (1993) 16 EHRR 297; [1993] 1 CMLR 897 European Court of Human Rights Europe 25 Feb 1993 BAILII flag 68
Engel v The Netherlands (No 1) [1976] ECHR 3; (1976) 1 EHRR 647 European Court of Human Rights Europe 8 Jun 1976 BAILII flag 199
[2005] STC (SCD) 336 [2005] STC (SCD) 336 United Kingdom circa 2005 flag 1
Austin v Price [2004] STC (SCD) 487 United Kingdom circa 2004 flag 4
R v Dimsey [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 11 Oct 2001 BAILII flag 9
Social Security and Veterans' Entitlements Amendment (No 2 Act 1987 United Kingdom circa 1987 flag 26
Harvard Sharkey v HMRC [2006] EWHC 300 High Court of England and Wales United Kingdom - England and Wales circa 2006 BAILII flag
R (oao Murat) v IRC [2004] EWHC 3123 High Court of England and Wales United Kingdom - England and Wales circa 2004 BAILII flag 2
Han v Commissioners of Customs and Excise [2001] EWCA Civ 1040; [2001] 4 All ER 687; [2001] 1 WLR 2253 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 27 Jun 2001 BAILII flag 54

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