Haworth, R (On the Application Of) v Revenue And Customs [2019] EWCA Civ 747

Court of Appeal (Civil Division) · 2019-05-01 · Insolvency · cited by 1 · influence score 13/100 Appeal Allowed

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

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

Treatment

Cited · 1

Cited — Locke, R. (On the Application of) v Revenue And Customs 2019-11-07
“…In his submissions on the scope of HMRC’s entitlement to form an opinion, Mr Ewart referred us to the decision of this Court in R (oao Haworth) v HMRC [2019] EWCA Civ 747, [2019] 1 WLR 4708. In that case the issue between the taxpayer and HMRC was whether the taxpayer was entitled to claim a tax advantage in respect of capital g…”