Legal Research
Cases
Davies & Anor, R (on the application of) v Revenue and Customs

Davies & Anor, R (on the application of) v Revenue and Customs

Case [2011] UKSC 47

No judgment structure available for this case.

Type to search within this case.

This content is currently unavailable.

Details

Case: [2011] UKSC 47
Decision Date

CaseChat Overview and Summary

AI summary not yet generated for this case.

Orders

Orders of the court

Full text does not contain this section.

Background

Background to the litigation

Full text does not contain this section.

Evidence

Evidence Before The Court

Full text does not contain this section.

Decision

Reasons for decision

Full text does not contain this section.

Ratio Decidendi

Legal Principle Established

Full text does not contain this section.

Actions

Most Recent Citation

Cases Citing This Decision

WHANARUA BEACHFRONT PROPERTY OWNERS GROUP INCORPORATED SOCIETY AND ŌPŌTIKI DISTRICT COUNCIL [2022] NZHC 2589
Citation 1

…HC 1709 at [50] citing Paponette v Attorney-General of Trinidad & Tobago [2010] UKPC 32, [2012] 1 AC 1; R (Davies) v Revenue and Customs Commissioner [2011] UKSC 47, [2011] 1 WLR 2625; R (Patel) v General Medical Council [2013] EWCA Civ 327, [2013] 1 WLR 2801; Regina (Bancoult) v Secretary of State for Foreign an…
Hii v Commissioner of Taxation [2020] FCA 1452
Citation 2 (Para 11)

…or present claim of intention 2. in reliance on the principles as stated in the United Kingdom (UK) cases of Davies & Anor, R v Revenue and Customs [2011] UKSC 47 (Davies) and Shepherd v Revenue and Customs Commissioners [2005] STC (SCD) 644 , the question of residence is not solely a question of fact, but that…
Re Family First New Zealand [2015] NZHC 1493
Citation 3

…at [92]. 52 Paponette v Attorney-General of Trinidad & Tobago [2010] UKPC 32, [2012] 1 AC 1 at [30]. 53 R (Davies) v Revenue and Customs Commissioner [2011] UKSC 47, [2011] 1 WLR 2625; R (Patel) v General Medical Council [2013] EWCA Civ 327, [2013] 1 WLR 2801 at [47]-[48]. 54 Paponette v Attorney-General of Trini…
Oosterveen v Ministry of Business, Innovation and Employment [2014] NZHC 1709
Citation 4

…at [92]. 34 Paponette v Attorney-General of Trinidad & Tobago [2010] UKPC 32, [2012] 1 AC 1 at [30]. 35 R (Davies) v Revenue and Customs Commissioner [2011] UKSC 47, [2011] 1 WLR 2625; R (Patel) v General Medical Council [2013] EWCA Civ 327, [2013] 1 WLR 2801 at [47]-[48]. 36 Paponette v Attorney-General of Trini…
The Advocate General representing the Commissioners of Her Majesty's Revenue and Customs (Respondent) v K E Entertainments Ltd (Appellant) (Scotland) [2020] UKSC 28
Citation 5

…ich the law will protect by preventing HMRC from acting in a way which will frustrate that expectation: see eg R (Davies) v Revenue and Customs Comrs [2011] UKSC 47; [2011] 1 WLR 2625, paras 25-29. It is not necessary on this appeal, however, to examine the precise contours of this doctrine, as it is clear that i…
The Advocate General (representing Revenue and Customs) v K E Entertainments Ltd (Scotland) [2020] UKSC 28
Citation 6

…ich the law will protect by preventing HMRC from acting in a way which will frustrate that expectation: see eg R (Davies) v Revenue and Customs Comrs [2011] UKSC 47; [2011] 1 WLR 2625, paras 25-29. It is not necessary on this appeal, however, to examine the precise contours of this doctrine, as it is clear that i…
Friends of the Earth Ltd & Ors, R (on the application of) v Heathrow Airport Ltd [2020] UKSC 52
Citation 7

…MFK Underwriting Agents Ltd [1990] 1 WLR 1545, 1569 per Bingham LJ; R (Gaines-Cooper) v Comrs for Her Majesty’s Revenue and Customs [2011] UKSC 47; [2011] 1 WLR 2625, paras 28 and 29 per Lord Wilson of Culworth, delivering the judgment with which the majority of the court agreed, and para 70 per Lord Mance. The s…
McQuillan, McGuigan and McKenna, Re Application for Judicial Review (Rev1) [2021] UKSC 55
Citation 8

…d nothing at all about article 2/3 investigatory standards or what standards of independence might be applied. 15. Whether the decision of the PSNI on 17 October 2014 to take no further action was irrational and should be quashed Although Maguire J did not accept that any legitimate expectation arose in relation…
The State of Mauritius & Anor v The (Mauritius) CT Power Ltd & Ors (Mauritius) [2019] UKPC 27
Citation 9

…am LJ in R v Inland Revenue Comrs, Ex p MFK Underwriting Agents Ltd [1990] 1 WLR 1545, 1569; approved in R (Gaines-Cooper) v Inland Revenue Comrs [2011] UKSC 47; [2011] 1 WLR 2625, paras 28-29).…
The United Policyholders Group & Ors v The Attorney General of Trinidad and Tobago (Trinidad and Tobago) [2016] UKPC 17
Citation 10

…In R (Davies) v Inland Revenue Comrs [2011] UKSC 47, [2011] 1 WLR 2625, para 25, Lord Wilson quoted words of Moses LJ to the same effect (in the judgment under appeal: [2010] STC 860, para 12), and added that to have legal effect the promise or practice relied on must constitute “a specific undertaking, directed…

Cases Cited

Statutory Material Cited

R (on the application of Bancoult) Respondent v Secretary of State for Foreign and Commonwealth Affairs (Appellant) [2008] UKHL 61
Citation 1

…that legitimate expectation depends upon the terms of the guidance. In R (Bancoult) v Secretary of State for Foreign and Commonwealth Affairs (No 2) [2008] UKHL 61, [2009] 1 AC 453, para 60, cited recently in Paponette v Attorney General of Trinidad and Tobago [2010] UKPC 32, [2011] 3 WLR 219, para 28, Lord Hoff…
Paponette & Ors v Attorney General of Trinidad and Tobago (Trinidad and Tobago) [2010] UKPC 32
Citation 2

…reign and Commonwealth Affairs (No 2) [2008] UKHL 61, [2009] 1 AC 453, para 60, cited recently in Paponette v Attorney General of Trinidad and Tobago [2010] UKPC 32, [2011] 3 WLR 219, para 28, Lord Hoffmann said that:…

AI Chat coming soon