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R (on the application of De Silva) v Revenue and Customs Comrs 11

[2016] EWCA Civ 40

England and Wales Court of Appeal - Civil Division

United Kingdom - England and Wales

2nd February, 2016

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Knibbs v Revenue and Customs Commissioners	[2018] EWHC 136 (Ch)	High Court of England and Wales	United Kingdom - England and Wales	7 Feb 2018	BAILII		4
R (on the application of De Silva) v Revenue and Customs Commissioners	[2017] UKSC 74; [2017] 1 WLR 4384	United Kingdom Supreme Court	United Kingdom	15 Nov 2017	BAILII		13
Stanley v Revenue and Customs (INCOME TAX/CORPORATION TAX : Penalty)	[2017] UKFTT 793	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	20 Oct 2017	BAILII
David Beadle v HMRC	[2017] UKFTT 544	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	5 Jul 2017	BAILII		2
R (on the application of Derry) v HMRC	[2017] EWCA Civ 435	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	20 Jun 2017	BAILII		2
Spring Salmon and Seafood Ltd v Revenue and Customs	[2017] UKUT 205	United Kingdom Upper Tribunal	United Kingdom	2 Jun 2017	BAILII		3
Wickersham v HMRC	[2016] EWHC 2956 (Ch)	High Court of England and Wales	United Kingdom - England and Wales	30 Nov 2016	BAILII		3
Cockayne v HM Revenue & Customs	[2016] EWHC B35 (Admin)	High Court of England and Wales	United Kingdom - England and Wales	10 Nov 2016	BAILII		1
O Donnell v HMRC	[2016] UKFTT 743	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	4 Nov 2016	BAILII		4
King & Others	[2016] UKFTT 409	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	14 Jun 2016	BAILII		3
Walapu v HMRC	[2016] EWHC 658 (Admin); [2016] BTC 14	High Court of England and Wales	United Kingdom - England and Wales	23 Mar 2016	BAILII		29

Legislation Cited

s6, s7, s54

Legislation Name	Provision
Partnership Act 1891 (Vic)
Finance (No. 2) Act 1992	s8
Finance Act 1998	s42

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
[2014] Ukut 0170	[2014] UKUT 0170	United Kingdom Upper Tribunal	United Kingdom	circa 2014	BAILII		1
HMRC v Cotter	[2013] UKSC 69; [2013] 1 WLR 3514	United Kingdom Supreme Court	United Kingdom	6 Nov 2013	BAILII		40
Blackburn v Keeling	[2003] EWCA Civ 1221	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	21 Aug 2003	BAILII		4
Justices and Other Legislation (Miscellaneous Provisions) (No	2 Act 1997		United Kingdom	circa 1997			26
Re Barnard, Martins Bank v Trustee	[1932] 1 Ch 269	Court of Chancery	United Kingdom	circa 1932	LexisNexis / Westlaw		4

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