[2022] BTC 14

Core Citations

REPORTS OPINION

• The Commissioners for HM Revenue and Customs v Coal Staff Superannuation Scheme Trustees Ltd

This document cites

• Coal Staff Superannuation Scheme Trustees Ltd v Revenue and Customs Commissioners
• Coal Staff Superannuation Scheme Trustees Ltd
• Income and Corporation Taxes Act 1988
• The Commissioners for HM Revenue and Customs v Coal Staff Superannuation Scheme Trustees Ltd
• Hughes de Lasteyrie du Saillant v Ministère de l'Économie, des Finances et de l'Industrie.



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• Test Claimants in the FII Group Litigation v Commissioners of Inland Revenue.
• Haribo Lakritzen Hans Riegel BetriebsgmbH (C-436/08) and Österreichische Salinen AG (C-437/08) v Finanzamt Linz.
• Amministrazione delle Finanze dello Stato v SpA San Giorgio.
• Santander Asset Management SGIIC SA, on behalf of FIM Santander Top 25 Euro Fi (C‑338/11) v Directeur des résidents à l'étranger et des services généraux and Santander Asset Management SGIIC SA, on behalf of Cartera Mobiliaria SA SICAV (C‑339/11 to C‑347/11) and Others v Ministre du Budget, des Comptes publics, de la Fonction publique et de la Réforme de l’État.
• Petri Manninen.
• The Trustees of the BT Pension Scheme v Commissioners for Her Majesty's Revenue and Customs.
• Mark Kerckhaert and Bernadette Morres v Belgische Staat.
• Staatssecretaris van Financiën contra B.G.M. Verkooijen.
• Margaretha Bouanich v Directeur des services fiscaux de la Drôme.
• Hanns-Martin Bachmann v Belgian State.
• Brasserie du Pecheur SA v Federal Republic of Germany; R v Secretary of State for Transport, ex parte Factortame Ltd (No 4) (Joined Cases C-46/93 and C-48/93)