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Revenue and Customs Commissioners v Banerjee 5

[2009] EWHC 62 (Ch); [2009] 3 All ER 915; [2010] 1 WLR 800; [2009] All ER (D) 203; [2009] BTC 323

High Court of England and Wales

United Kingdom - England and Wales

19th June, 2009

Legislation Cited

Legislation Name	Provision
Finance Act 1998	s7, s61

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Revenue and Customs Commissioners v Banerjee	[2009] EWHC 62	High Court of England and Wales	United Kingdom - England and Wales	circa 2009	BAILII
HMRC v Decadt	[2007] EWHC 1659	High Court of England and Wales	United Kingdom - England and Wales	circa 2007	BAILII
Snowdon v Charnock	[2001] STC (SCD) 152		United Kingdom	circa 2001			6
Smith v Abbott	[1994] 1 All ER 673; [1994] 1 WLR 306; 66 Tax Cas 407		United Kingdom	circa 1994	LexisNexis		21
Lupton (HM Inspector of Taxes) v Potts	45 Tax Cas 643; [1969] 1 WLR 1749		United Kingdom	circa 1969	LexisNexis / Westlaw		2
Brown v Bullock (Inspector of Taxes)	[1961] EWCA Civ 5; [1961] 3 All ER 129; [1961] 1 WLR 1095	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	26 Jun 1961	BAILII		8
McKie v Warner	40 Tax Cas 65; [1961] 1 WLR 1230		United Kingdom	circa 1961	LexisNexis / Westlaw		4
Blackwell v Mills	(1945) 2 All ER 655; 26 Tax Cas 468		United Kingdom	circa 1945	LexisNexis		8
Nolder v Walters	(1930) 15 Tax Cas 380; (1930) 46 TLR 397		United Kingdom	circa 1930	LexisNexis		22
Ricketts v Colquhoun	(1925) 1 KB 725; [1926] AC 1; 10 Tax Cas 118		United Kingdom	circa 1925	LexisNexis / Westlaw		48
66 Tax Cas 525A	66 Tax Cas 525A		United Kingdom				1

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