R (on the application of Davies and another) v The Commissioners for Her Majesty’s Revenue and Customs [2011] UKSC 47

UKSC · cited by 4 · influence score 14/100

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

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

Treatment

Cited · 3Considered · 1

Cited — Hugh Murphy & Anor. v The Commissioners for HMRC 2023-05-15
“…can be taken to be representative of those to whom an extra-statutory concession is directed: M.F.K., at 1569, and R (Davies) Revenue and Customs Commissioners [2011] UKSC 47, [2011] 1 WLR 2625 (“Davies”), at paragraph 29 (“the hypothetical representee is the ‘ordinarily sophisticated taxpayer’ irrespective of whether he is in recei…”
Considered — Robin Stait v Cosmos Insurance Limited Cyprus 2022-11-01
“…In R (Davies and another) v Revenue and Customs Commissioners; R (Gaines-Cooper) v Revenue and Customs Commissioners [2011] UKSC 47, [2011] 1 WLR 2625, the Supreme Court considered two judicial reviews of the Commissioners in relation to the meaning of Inland Revenue Booklet 20 (“IR20”) whi…”
Cited — MP, R (On the Application Of) v Secretary of State for Health And Social Care 2020-12-03
“…Lord Wilson cited that last passage in R (Davies) v Revenue and Customs Commissioners [2011] UKSC 47, [2011] 1 WLR 2625 (“Davies”), in which it was…”
Cited — Article 39, R (On the Application Of) v Secretary of State for Education (Rev 1) 2020-11-24
“…to carry within it a commitment to a group … of treatment in accordance with it ” (per Lord Wilson in R(Davies and another) v Revenue and Customs Commissioners [2011] UKSC 47 at paragraph 49). A party seeking to establish a legitimate expectation must identify…”