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Pertemps Recruitment Partnership Ltd v HMRC   flag 

[2011] UKUT B8
United Kingdom Upper Tribunal
United Kingdom
11th March, 2011

Legislation Cited

Legislation Name Provision
Proceeds of Crime Act 2002 (Cth) s18, s42, s317
Finance Act 1998 s42

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Pertemps Recruitment Partnership Ltd v Revenue & Customs [2010] UKFTT 218 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 13 May 2010 BAILII flag 1
Sempra Metals Ltd (formerly Metallgesellschaft Ltd) v Inland Revenue Commissioners [2007] UKHL 34; [2008] 1 AC 561; [2007] 4 All ER 657; [2007] 3 WLR 354; [2007] All ER (D) 294; [2007] BTC 509; 151 Sol Jo 985 House of Lords United Kingdom 18 Jul 2007 BAILII flag 208
Forbes v Director of Assets Recovery Agency [2007] STC (SCD) 1 United Kingdom circa 2007 flag 2
Anise v Hammond [2003] STC (SCD) 258 United Kingdom circa 2003 flag 4
Deeny v Gooda Walker Ltd [1996] 1 WLR 426 United Kingdom circa 1996 LexisNexis / Westlaw flag 8
Simpson v John Reynolds & Co [1975] 1 WLR 617 United Kingdom circa 1975 LexisNexis / Westlaw flag 2
Elson v Prices Tailors Ltd [1963] 1 WLR 287 United Kingdom circa 1963 LexisNexis / Westlaw flag 3
CIR v Savundranayagam (PC) (1957) 67 Tax Cas 239 United Kingdom circa 1957 flag 3
Commissioners of Inland Revenue v Corporation of London (as Conservators of Epping forest) [1953] 1 WLR 652 United Kingdom circa 1953 LexisNexis / Westlaw flag 5
Inland Revenue Commissioner v City of London Corporation (1953) 1 All ER 1075 United Kingdom circa 1953 LexisNexis flag 6
Jewellers Ltd v Commissioners of Inland Revenue (1947) 29 Tax Cas 274 United Kingdom circa 1947 flag 5
Lincolnshire Sugar Co Ltd v Smart [1937] AC 697 United Kingdom circa 1937 LexisNexis / Westlaw flag 13
Chibbett v Joseph Robinson & Sons (1924) 9 Tax Cas 48 United Kingdom circa 1924 flag 12
Commissioners of Inland Revenue v Corporation of London (as Conservators of Epping Forest) 34 Tax Cas 293 United Kingdom circa 2007 flag 7
Morley v Tattersall 22 Tax Cas 51 United Kingdom circa 2007 flag 9
JP Hall & Co Ltd v Commissioners of Inland Revenue 12 Tax Cas 382 United Kingdom circa 2007 flag 5

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