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Irving v HMRC   flag 

[2008] EWCA Civ 6
England and Wales Court of Appeal - Civil Division
United Kingdom - England and Wales
25th January, 2008

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction †  Date Full Text Citation Index
Allan v HMRC [2015] UKUT 16 United Kingdom Upper Tribunal United Kingdom 23 Jan 2015 BAILII flag
Mark Allan [2013] UKFTT 142 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 12 Feb 2013 BAILII flag
HM Revenue and Customs v Forde and McHugh [2012] EWCA Civ 692 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 30 May 2012 BAILII flag

Legislation Cited

Legislation Name Provision
Finance Act 1947 s19
Finance Act 1989 s19, s58, s76

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction †  Date Full Text Citation Index
R v Secretary of State for the Environment, Transport and the Regions; Ex parte Spath Holme Ltd [2000] UKHL 61; [2001] 2 AC 349; [2001] 1 All ER 195; [2001] 2 WLR 15; [2001] 1 EGLR 129 House of Lords United Kingdom 7 Dec 2000 BAILII flag
WT Ramsay Ltd v Inland Revenue Commissioners [1981] UKHL 1; [1982] AC 300; [1981] 1 All ER 865; (1981) 54 Tax Cas 101 House of Lords United Kingdom 12 Mar 1981 BAILII flag
Heaton v Bell [1970] AC 728 United Kingdom circa 1970 LexisNexis / Westlaw flag
Lowe v Peter Walker (1935) 20 Tax Cas 25 United Kingdom circa 1935 flag
Tennant v Smith [1892] AC 150 United Kingdom circa 1892 LexisNexis / Westlaw flag
HM Revenue and Customs v Forde and McHugh [2012] EWCA Civ 692 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 30 May 2012 BAILII flag
Irving v Revenue and Customs [2007] EWHC 147 High Court of England and Wales United Kingdom - England and Wales circa 2007 BAILII flag

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