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Jones v Garnett (Inspector of Taxes)   flag  3

[2005] EWCA Civ 1553; [2005] All ER (D) 224; [2006] 1 WLR 1123
England and Wales Court of Appeal - Civil Division
United Kingdom - England and Wales
15th December, 2005

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Clipperton v Revenue & Customs (INCOME TAX - settlements legislation) [2021] UKFTT 12 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 20 Jan 2021 BAILII flag 1
Jones v Garnett (Inspector of Taxes) [2007] UKHL 35; [2007] 4 All ER 857; [2007] 1 WLR 2030; [2007] All ER (D) 390; [2007] ICR 1259 House of Lords United Kingdom 25 Jul 2007 BAILII flag 14

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"Why Taxing the Micro-Business is Not Simple - A Cautionary Tale From the 'Old World'" [2006] JlATaxTA 5 Freedman, Judith Australia circa 2006 AustLII flag

Legislation Cited

Legislation Name Provision
Finance Act 1988
Finance Act 1989 s32

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Young v Pearce (1996) 70 Tax Cas 331 United Kingdom circa 1996 flag 4
Butler v Wildin (1988) 61 Tax Cas 666 United Kingdom circa 1988 flag 7
Chinn v Collins [1981] AC 533 United Kingdom circa 1981 LexisNexis / Westlaw flag 10
Inland Revenue Commissioners v Plummer [1980] AC 896; [1979] 3 All ER 775; [1979] 3AII ER 725; 54 Tax Cas 1 United Kingdom circa 1980 LexisNexis / Westlaw flag 37
Mills v Commissioners of Inland Revenue [1975] AC 38; (1974) 49 Tax Cas 367 United Kingdom circa 1975 LexisNexis / Westlaw flag 9
Bulmer v Inland Revenue Commissioners [1967] 1 Ch 145; (1966) 44 Tax Cas 1 Court of Chancery United Kingdom circa 1967 LexisNexis / Westlaw flag 7
Commissioners of Inland Revenue v Leiner (1964) 41 Tax Cas 589 United Kingdom circa 1964 flag 8
Crossland v Hawkins (1960) 39 Tax Cas 493 United Kingdom circa 1960 flag 8
Commissioners of Inland Revenue v Payne (1940) 23 Tax Cas 610 United Kingdom circa 1940 flag 12
Copeman v Coleman [1939] 2 KB 484; (1939) 22 Tax Cas 594 United Kingdom circa 1939 LexisNexis / Westlaw flag 9
Thomas v Marshall 34 Tax Cas 178 United Kingdom flag 3

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