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HMRC v Household Estate Agents Ltd 25

[2007] EWHC 1684 (Ch); 78 Tax Cas 705

High Court of England and Wales

United Kingdom - England and Wales

12th July, 2007

Legislation Cited

Legislation Name	Provision
Finance Act 1989	s29, s34, s37, s43, s50
Finance Act 1994
Finance Act 1998	s8, s29, s34, s36, s43, s117

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Household Estate Agents Ltd	[2007] EWHC 1684	High Court of England and Wales	United Kingdom - England and Wales	circa 2007	BAILII		3
Rafferty v HMRC	[2005] STC (SCD) 484		United Kingdom	circa 2005			7
MacDonald (Inspector of Taxes) v Dextra Accessories Ltd	[2005] UKHL 47; [2005] 4 All ER 107	House of Lords	United Kingdom	circa 2005	BAILII		33
WASA International (UK) Insurance Co Ltd v WASA International Insurance Co Ltd (a Swedish Co)	[2002] EWHC 2698	High Court of England and Wales	United Kingdom - England and Wales	circa 2002	BAILII
Brady v Group Lotus Car Companies Plc	(1987) 60 Tax Cas 359		United Kingdom	circa 1987			8
IRC v Garvin	(1979) 55 Tax Cas 24		United Kingdom	circa 1979			4
Dunlop Holdings Ltd's Application	[1979] RPC 523			circa 1979			194
Hudson v Humbles	(1965) 42 Tax Cas 380		United Kingdom	circa 1965			11
Heasman v Jordan	[1954] Ch 744; [1954] 3 All ER 101; [1954] 3 WLR 432	Court of Chancery	United Kingdom	circa 1954	LexisNexis / Westlaw		5
76 Tax Cas 287D	76 Tax Cas 287D		United Kingdom				1

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