British World War II prisoners of the Japanese

Legislation/Regulatory – ESC F20

Charge to VAT

Case Law – Pottie. (1990) 5 BVC 945

Deprivation of statutory rights

Case Law – Hamblett v. Godfrey (H.M. Inspector of Taxes). [1986] BTC 143 ; Hamblett v. Godfrey (H.M. Inspector of Taxes). [1987] BTC 83

Errors by HMRC

Commentary – Tax Reporter ¶193-710

Generally

Commentary – Tax Reporter ¶422-070

Loss of rights under share option scheme, Schedule E

Case Law – Wilcock (HM Inspector of Taxes) v. Eve. [1994] BTC 490

Voluntary resignation

Case Law – Resolute Management Services Ltd v. R & C Commrs (2008) Sp C 710