- Cited — William Archer v The Commissioners For His Majesty’s Revenue And Customs 2023-06-07
“…onal in its design and effect. In R (Rowe and others) v Revenue and Customs Commissioners; R (Vital Nut Co Ltd and Another) v Revenue and Customs Commissioners [2017] EWCA Civ 2105; [2018] 1 WLR 3039 Arden LJ said that the APN legislation was designed to deprive taxpayers of the benefit of statutory provisions on self-assessment which are…”
- Cited — Beadle v HM Revenue and Customs 2020-04-29
“…[2017] EWCA Civ 2105…”
- Cited — Beadle v HM Revenue and Customs 2020-04-29
“…[2017] EWCA Civ 2105, [2018] 1 WLR 3039, Arden LJ at…”
- Cited — Locke, R. (On the Application of) v Revenue And Customs 2019-11-07
“…ch is treated as paid on account of the disputed tax. The aim is, as Arden LJ put it in the opening paragraph of her judgment in R (oao Rowe and others) v HMRC [2017] EWCA Civ 2105, [2018] STC 462:…”
- Cited — Archer, R (on the application of) v HM Revenue and Customs 2019-06-18
“…) delivering the lead judgment of this court in the cases of R (Rowe) v Revenue and Customs Commissioners, and R (Vital Nut) v Revenue andCustoms Commissioners [2017] EWCA Civ 2105, [2018] 1 WLR 3039 (“Rowe”), at…”
- Approved — Dickinson & Ors v Revenue And Customs 2018-12-18
“…islative change. He referred us to Simler J’s judgment in Rowe at paragraph 96, quoted and approved by this court on appeal as being “impeccable” in that case ([2017] EWCA Civ 2105 at [40] and [82] per Arden LJ, as she then was). Simler J had said this at paragraphs 95 and 96 of her judgment:…”