How many times has [1993] STC 360 been cited?

[1993] STC 360 is cited by 2 judgment(s) in this dataset.

[1993] STC 360

· cited by 2 · influence score 15/100

Is it still good law? No negative treatment found in this dataset — it has been cited without being doubted or overruled here.

How to cite

[1993] STC 360

Neutral citation format (OSCOLA). Always confirm against the official judgment.

Followed · 1Cited · 1

Followed — Higgins v Revenue And Customs 2019-11-04
“…hat in section 46(1). But I am, I think, following the general guidance as to the application of deeming provisions given by Peter Gibson LJ in Marshall v Kerr [1993] STC 360, 365–366, approved by this House on appeal [1995] AC 148,…”
Cited — Travel Document Service & Ladbroke Group International v Revenue & Customs (Rev 1) 2018-03-20
“… deeming provisions are to be approached. In that case, Lord Browne-Wilkinson endorsed this passage from the judgment of Peter Gibson J in the Court of Appeal ([1993] STC 360, at 366):…”