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Tinkler v The Commissioners for HM Revenue and Customs (INCOME TAX - whether notice of enquiry validly given)     3

Cases Referring to this Case

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
Inverclyde Property Renovation LLP & Clackmannanshire Regeneration LLP v Revenue & Customs	[2019] UKFTT 408	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	24 Jun 2019	BAILII		1
Kingsgate Golf Club Ltd v Revenue & Customs (VAT - APPEALS : Extension of time)	[2018] UKFTT 402	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	18 Jul 2018	BAILII
Tinkler v HMRC	[2021] UKSC 39; [2022] AC 886; [2021] 3 WLR 697	United Kingdom Supreme Court	United Kingdom	30 Jul 2021	BAILII		54

Legislation Cited

Cases and Articles Cited

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
Amalgamated Investment & Property Co Ltd (in liq) v Texas Commerce International Bank Ltd	[1982] QB 84; [1981] 1 All ER 923; [1981] 2 WLR 554; [1982] 1 Lloyds Rep 27		United Kingdom	circa 1982	LexisNexis / Westlaw		413
Blindley Heath Investments Ltd v Bass	[2015] EWCA Civ 1023	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	9 Oct 2015	BAILII		39
El Ajou v Dollar Land Holdings plc	[1993] EWCA Civ 4; [1994] 2 All ER 685; [1994] 1 BCLC 464; [1994] TLR 1; [1994] BCC 143	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	2 Dec 1993	BAILII		313
Keen v Holland	[1984] 1 All ER 75; [1984] 1 WLR 251; (1983) 47 P & CR 639		United Kingdom	circa 1984	LexisNexis		53
Republic of India v India Steamship Co Ltd (No 2)	[1988] AC 878		United Kingdom	circa 1988	LexisNexis / Westlaw		6
Revenue and Customs Commissioners v Benchdollar Ltd	[2009] EWHC 1310; [2009] EWHC 1310 (Ch); [2010] 1 All ER 174; [2009] All ER (D) 85; 79 Tax Cas 668	High Court of England and Wales	United Kingdom - England and Wales	11 Jun 2009	BAILII		83
Stevensdrake Ltd v Hunt	[2017] EWCA Civ 1173	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	31 Jul 2017	BAILII		1
Thomas Tanham v John Armitage Nicholson	[1872] UKLawRpHL 7; (1871-1872) LR 5 HL 561		United Kingdom	29 Apr 1872	CommonLII		13
Tinkler v HMRC	[2016] UKFTT 170	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	9 Mar 2016	BAILII		8
Tinkler v HMRC	[2018] UKUT 0073	United Kingdom Upper Tribunal	United Kingdom	circa 2018	BAILII		2