[2023] BTC 10

Core Citations

REPORTS OPINION

• Axa Sun Life Plc v Commissioners of Inland Revenue

This document cites

• Silver's Garage Ltd. v. Bridgewater (Town), (1970) 2 N.S.R.(2d) 474 (SCC)
• Prudential Assurance Company Ltd v Revenue and Customs Commissioners
• Sempra Metals (formerly Metallgesellschaft Ltd) v Commissioners of Inland Revenue
• Test Claimants in the FII Group Litigation v HM Revenue and Customs
• Prudential Assurance Company Ltd v Revenue and Customs Comrs [Ch D]



See all quotations

• Deutsche Morgan Grenfell Group Plc v Commissioners of Inland Revenue and Attorney General
• Prudential Assurance Company Ltd v Revenue and Customs Commissioners
• Deutsche Morgan Grenfell Group Plc v Commissioners of Inland Revenue
• Test Claimants in the Franked Investment Group Litigation v Commissioners of the Inland Revenue;
• Income and Corporation Taxes Act 1988
• Civil Procedure Rules 1998
• Test Claimants in the FII Group Litigation v HM Revenue and Customs
• Test Claimants in the Franked Investment Income Group Litigation v Commissioners of Inland Revenue and Commissioners for Her Majesty’s Revenue and Customs.
• 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.
• Courts Act, 1981
• Test Claimants in the Franked Investment Group Litigation v Revenue and Customs Commissioners
• Test Claimants in the Franked Investment Income Group Litigation and Others v Revenue and Customs Commissioners; Test Claimants in the Franked Investment Income Group Litigation and Others v Revenue and Customs Commissioners
• Samsoondar v Capital Insurance Company Ltd (Trinidad and Tobago)