HM Revenue and Customs v Smart Price Midlands Ltd & Anor [2019] EWCA Civ 841

Court of Appeal (Civil Division) · 2019-05-16 · Tax · cited by 1 · influence score 12/100 Appeal Allowed

Treatment

Citation network

Cited by (1)

• Cited — Mark Mitchell & Anor. v The Commissioners for HMRC 2023-03-10
  “… White Book, E Buyer UK Ltd v Revenue and Customs Commissioners [2017] EWCA Civ 1416, [2018] 1 WLR 1524 per Vos LJ at [94], and HMRC v Smart Price Midlands Ltd [2019] EWCA Civ 841, [2019] 1 WLR 5070 per Rose LJ at [15]). That narrow approach is just a starting point and the interests of fairness and justice, encapsulated in the overridin…”

This judgment cites

• [2017] EWCA Civ 956
• [2018] 1 WLR 1205
• [1981] AC 22
• [2002] 1 WLR 1766
• [2003] EWCA Civ 525
• [2004] QB 93
• [2015] 1 WLR 4043
• [2017] UKFTT 615 (TC)
• [2008] STC 1537
• [2010] EWCA Civ 517
• [2017] UKUT 465 (TCC)
• [2017] EWCA Civ 1416
• [2011] EWCA Civ 1411
• [2011] EWCA Civ 1154
• [1995] 1 WLR 447
• [2006] UKHL 53
• [2012] EWCA Civ 11
• [2018] UKFTT 313 (TC)
• Tibbles v SIG Plc (t/a Asphaltic Roofing Supplies) [2012] EWCA Civ 518
• [2018] UKUT 419 (TCC)

Frequently cited alongside

• [1920] AC 581 1×
• [1979] Ch 250 1×
• [1982] AC 617 1×
• [2005] 1 WLR 1718 1×
• [2011] Fam 116 1×
• [2017] 1 WLR 2945 1×
• [2018] 1 WLR 4161 1×

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