CC&C Ltd v HM Commissioners of Revenue & Customs

Core Citations

CONSIDERS

• R v Commissioners of Inland Revenue, ex parte Preston
• Re Vandervell's Trusts (no. 1)
• Films Rover International Ltd v Cannon Film Sales Ltd

[See more]

• Commissioners of Inland Revenue v Aken
• The Queen (on the application of New London College Ltd) v Secretary of State for the Home Department

REFERS TO

• Guaranty Trust Company of New York v Hannay & Company
• Associated Provincial Picture Houses Ltd v Wednesbury Corporation
• Harley Development Inc. and Another v Commissioner of Inland Revenue (Hong Kong)

[See more]

• Nottingham Building Society v Eurodynamics Systems Plc
• Ex parte Preston (pet. all.)
• Leisure Data v Bell
• Jain v Trent Strategic Health Authority
• Fourie v Le Roux and Others

CITES

• The Queen (on the application of New London College Ltd) v Secretary of State for the Home Department
• Barraclough v Brown and Others

CONSIDERS

• R San Marco London Ltd v HM Revenue and Customs
• R Southern Drinks Ltd v HM Revenue and Customs
• Warehousekeepers and Owners of Warehoused Goods Regulations 1999

[See more]

• Customs and Excise Management Act 1979 - Articles : S-100G
• Finance Act 1994
• Customs and Excise Management Act 1979 - Articles : S-100H
• Customs and Excise Management Act 1979 - Articles : S-1
• Customs and Excise Management Act 1979 - Articles : S-2
• Human Rights Act 1998 - Articles : S-6
• Human Rights Act 1998 - Articles : SCH-1
• Arbitration Act 1996 - Articles : S-44
• Finance Act 1994 - Articles : SCH-5
• Finance Act 1994 - Articles : S-16
• Supreme Court (now known as Senior Courts) Act 1981 - Articles : S-37
• The Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009
• Finance Act 1994
• Taxes Management Act 1970
• The Zockoll Group Ltd (PLAINTIFF/APPLICANT) v Mercury Communications Ltd

CONSIDERED in

• R (on the application of S&S Consulting Services (UK) Ltd) v Revenue and Customs Commissioners
• R Manhattan Systems Ltd v HM Commissioners for Revenue and Customs
• Q Ltd v The Commissioners for HM Revenue and Customs

[See more]

• The Queen (on the application of Ingenious Construction Ltd) v The Commissioners for HM Revenue and Customs
• Birlem Oil Ltd v HM Revenue and Customs
• R Ahmad v Commissioners for HM Revenue and Customs
• Glencore Energy UK Ltd v Revenue and Customs Commissioners

REFERRED in

• Sportsdirect.com Retail Ltd v Commissioners for HMRC
• Safe Cellars Ltd v HMRC
• JJ Manangement LLP v The Commissioners for HM Revenue and Customs

[See more]

• Commissioners for HM Revenue and Customs v Smart Price Midlands Ltd
• R Tidechain Ltd v Commissioners for HM Revenue and Customs
• OWD Ltd (t/a Birmingham Cash and Carry) and Another v Revenue and Customs
• The King on the application of Nourish Training Ltd v The Commissioners for HM Revenue and Customs
• R (on the application of Glencore Energy UK Ltd) v Revenue and Customs Commissioners

CITED in

• HT & Company (Drinks) Ltd and Another v The Commissioners for HM Revenue & Customs
• Thames Wines Ltd v HM Revenue & Customs

APPLIED in

• Eamonn Dunne and Another v HM Commissioners for Revenue & Customs
• ABC Ltd (First Appellant) X Ltd & Y Ltd (Second and Third Appellants) v The Commissioners for HM Revenue and Customs

REPORTED OPINION OF in

• [2014] WLR D 557
• [2015] 1 WLR 4043

This document cites

• R Southern Drinks Ltd v HM Revenue and Customs
• The Zockoll Group Ltd (PLAINTIFF/APPLICANT) v Mercury Communications Ltd
• R San Marco London Ltd v HM Revenue and Customs
• R v Commissioners of Inland Revenue, ex parte Preston
• Commissioners of Inland Revenue v Aken



See all quotations

• Fourie v Le Roux and Others
• Ex parte Preston (pet. all.)
• Barraclough v Brown and Others
• The Queen (on the application of New London College Ltd) v Secretary of State for the Home Department
• Jain v Trent Strategic Health Authority
• Nottingham Building Society v Eurodynamics Systems Plc
• Associated Provincial Picture Houses Ltd v Wednesbury Corporation
• Films Rover International Ltd v Cannon Film Sales Ltd
• Leisure Data v Bell
• Re Vandervell's Trusts (no. 1)
• Harley Development Inc. and Another v Commissioner of Inland Revenue (Hong Kong)
• Guaranty Trust Company of New York v Hannay & Company
• Finance Act 1994
• Customs and Excise Management Act 1979
• Taxes Management Act 1970
• Arbitration Act 1996
• The Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009
• Warehousekeepers and Owners of Warehoused Goods Regulations 1999
• The Queen (on the application of New London College Ltd) v Secretary of State for the Home Department
• Autologic Holdings Plc and Others v Commissioners of Inland Revenue; Test Claimants in Loss Relief Group Litigation v Commissioners of Inland Revenue
• Human Rights Act 1998
• Courts Act, 1981