Appeal settled by, accountant's authority

Case Law – Inland Revenue Commissioners v West. [1991] BTC 211

Capital gains tax assessment

Case Law – Schuldenfrei v. Hilton (HM Inspector of Taxes). [1998] BTC 156

Construction precluding Revenue from raising enquiries and serving notices

Case Law – R (on the application of Revenue and Customs Commissioners) v General Commissioners of Income Tax for the Division of Berkshire & Ors. [2007] BTC 497

Duties of care and management

Case Law – Al Fayed & Ors v Advocate General for Scotland (representing the Inland Revenue Commissioners). [2002] BTC 428

Extinguishment of tax liability

Case Law – Inland Revenue Commissioners v Fry. [2002] BTC 3

Further assessments precluded by agreement

Case Law – Gray (HM Inspector of Taxes) v. Matheson. [1993] BTC 76

Pecuniary settlement, prosecution by Crown Prosecution Service

Case Law – R v. Werner & Anor. [1998] BTC 202

Rectification

Case Law – R v. HM Inspector of Taxes, ex parte Bass Holdings Ltd; Richart (HM Inspector of Taxes) v. Bass Holdings Ltd. [1993] BTC 62

Resile

Abuse of power or breach of Convention rights

Case Law – Al Fayed & Ors v IR Commrs. [2006] BTC 70

Unfairness

Case Law – R (on the application of Bamber) v Revenue and Customs Commissioners. [2006] BTC 146 ; R (on the application of Bamber) v Revenue and Customs Commissioners. [2007] BTC 577

Ultra vires action

Case Law – Al Fayed & Ors v Advocate General for Scotland (representing the Inland Revenue Commissioners). [2002] BTC 428 ; Al Fayed & Ors v IR Commrs. [2006] BTC 70 ; Inland Revenue Commissioners v. Aken. [1990] BTC 352