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Pipe v HMRC     5

Legislation Cited

Cases and Articles Cited

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
Austin v Price	[2004] STC (SCD) 487		United Kingdom	circa 2004			4
Baylis (HM Inspector of Taxes) v Gregory	62 Tax Cas 1		United Kingdom				7
Baylis (Inspector of Taxes) v Gregory	[1986] 1 WLR 624		United Kingdom	circa 1986	LexisNexis / Westlaw		3
Craven (Inspector of Taxes) v White; Inland Revenue Commissioners v Bowater Property Developments Ltd	[1989] AC 398; [1988] 3 All ER 495; [1988] 3 WLR 423		United Kingdom	circa 1988	LexisNexis / Westlaw		59
Han v Commissioners of Customs and Excise	[2001] EWCA Civ 1040; [2001] 4 All ER 687; [2001] 1 WLR 2253	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	27 Jun 2001	BAILII		54
Harvard Sharkey v HMRC	[2006] EWHC 300	High Court of England and Wales	United Kingdom - England and Wales	circa 2006	BAILII
Jacques v HMRC	[2005] UKSPC SPC00513; [2006] STC (SCD) 40	United Kingdom Special Commissioners of Income Tax	United Kingdom	13 Dec 2005	BAILII		3
Megarry J (in Fleming v London Produce Co Ltd	[1968] 1 WLR 1013		United Kingdom	circa 1968	LexisNexis / Westlaw		6
Pipe v HMRC	[2008] EWHC 646	High Court of England and Wales	United Kingdom - England and Wales	circa 2008	BAILII		1