How many times has [2009] STC 2107 been cited?

[2009] STC 2107 is cited by 2 judgment(s) in this dataset.

[2009] STC 2107

· cited by 2 · influence score 13/100

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

[2009] STC 2107

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

Cited · 1Considered · 1

Cited — Clark v HM Revenue and Customs 2020-02-21
“…ns-Lombe sitting in the High Court, on appeal from a special commissioner (Julian Ghosh QC), in Thorpe v Revenue and CustomsCommissioners [2009] EWHC 611 (Ch), [2009] STC 2107 (“Thorpe”).…”
Considered — Clark v HM Revenue and Customs 2020-02-21
“…idered Draconian, but he could find nothing in the relevant provisions of ICTA 1988 to indicate that this was not the result prescribed by the legislation: see [2009] STC 2107 at 2120a. It was therefore unnecessary for him to consider the alternative charge to tax under section 600, it being common ground that such a charge could not…”