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Beech Developments (Manchester) Ltd v Commissioners for His Majesty's Revenue and Customs   flag 

[2024] EWCA Civ 486
England and Wales Court of Appeal - Civil Division
United Kingdom - England and Wales
9th May, 2024

Legislation Cited

Legislation Name Provision
Finance Act 1998

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction †  Date Full Text Citation Index
North Point (Pall Mall) Ltd v HMRC [2021] UKFTT 0259 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom circa 2021 BAILII flag 3
R (UNISON) v Lord Chancellor [2017] UKSC 51; [2017] 4 All ER 903; [2017] 3 WLR 409; [2017] ICR 1037; [2017] IRLR 911 United Kingdom Supreme Court United Kingdom 26 Jul 2017 BAILII flag 120
Plevin v Paragon Personal Finance Ltd [2017] UKSC 23; [2017] 1 WLR 1249 United Kingdom Supreme Court United Kingdom 29 Mar 2017 BAILII flag 23
R (Davies) v Revenue and Customs Commissioners [2011] UKSC 47; [2012] 1 All ER 1048; [2011] 1 WLR 2625 United Kingdom Supreme Court United Kingdom 19 Oct 2011 BAILII flag 90
R (Wilkinson) v Inland Revenue Commissioners [2005] UKHL 30; [2006] 1 All ER 529; [2005] 1 WLR 1718; [2005] All ER (D) 68 House of Lords United Kingdom 5 May 2005 BAILII flag 56
[2005] Si 2005/2045 [2005] SI 2005/2045 United Kingdom circa 2005 flag 5
R v Commissioners of Inland Revenue ex parte Woolwich Equitable Building Society [1991] 4 All ER 92; 63 Tax Cas 589; [1990] 1 WLR 1400 United Kingdom circa 1990 LexisNexis flag 11
R v Inland Revenue Commissioners; Ex parte MFK Underwriting Agents Ltd (MFK case) [1990] 1 All ER 91; [1990] 1 WLR 1545; [1989] BTC 561 United Kingdom circa 1989 LexisNexis flag 280
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 flag 59
Vestey v Inland Revenue Comrs [1979] Ch 177 Court of Chancery United Kingdom circa 1979 LexisNexis / Westlaw flag 22
R (oao Beech Developments (Manchester) Ltd) v HMRC [2023] EWHC 977 High Court of England and Wales United Kingdom - England and Wales circa 2023 BAILII flag
Attorney-General v Times Newspapers Ltd [1973] EWCA Civ J0216-2; [1974] AC 233; [1974] AC 273; [1973] 3 All ER 54; [1973] 3 WLR 298 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales circa 1973 BAILII flag 398

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