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Pertemps Recruitment Partnership Ltd v HMRC    

Legislation Cited

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		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		208
Inland Revenue Commissioner v City of London Corporation	(1953) 1 All ER 1075		United Kingdom	circa 1953	LexisNexis		6
JP Hall & Co Ltd v Commissioners of Inland Revenue	12 Tax Cas 382		United Kingdom	circa 2007			5
Jewellers Ltd v Commissioners of Inland Revenue	(1947) 29 Tax Cas 274		United Kingdom	circa 1947			5
Commissioners of Inland Revenue v Corporation of London (as Conservators of Epping forest)	[1953] 1 WLR 652		United Kingdom	circa 1953	LexisNexis / Westlaw		5
Lincolnshire Sugar Co Ltd v Smart	[1937] AC 697		United Kingdom	circa 1937	LexisNexis / Westlaw		13
Elson v Prices Tailors Ltd	[1963] 1 WLR 287		United Kingdom	circa 1963	LexisNexis / Westlaw		3
Morley v Tattersall	22 Tax Cas 51		United Kingdom	circa 2007			9
Chibbett v Joseph Robinson & Sons	(1924) 9 Tax Cas 48		United Kingdom	circa 1924			12
CIR v Savundranayagam (PC)	(1957) 67 Tax Cas 239		United Kingdom	circa 1957			3
Deeny v Gooda Walker Ltd	[1996] 1 WLR 426		United Kingdom	circa 1996	LexisNexis / Westlaw		8
Simpson v John Reynolds & Co	[1975] 1 WLR 617		United Kingdom	circa 1975	LexisNexis / Westlaw		2
Anise v Hammond	[2003] STC (SCD) 258		United Kingdom	circa 2003			4
Forbes v Director of Assets Recovery Agency	[2007] STC (SCD) 1		United Kingdom	circa 2007			2
Commissioners of Inland Revenue v Corporation of London (as Conservators of Epping Forest)	34 Tax Cas 293		United Kingdom	circa 2007			7