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

Core Citations

REFERS TO

• The Queen (on the application of Kevin Kinyanjui Kiarie) v The Secretary of State for the Home Department
• Harley Development Inc. and Another v Commissioner of Inland Revenue (Hong Kong)
• N v Royal Bank of Scotland Plc (National Crime Agency an interested party)

[See more]

• R Teresa G and Others v The British Red Cross Society (Intervener) The Director of Legal Aid Casework and Another
• Hazell v Hammersmith and Fulham London Borough Council and Others
• American Cyanamid Company v Ethicon Ltd
• Channel Tunnel Group Ltd and Another v Balfour Beatty Construction Ltd and Others
• Morelle Ltd v Wakeling
• Fourie v Le Roux and Others
• R Ahmad v Commissioners for HM Revenue and Customs
• Young v Bristol Aeroplane Company Ltd
• Associated Provincial Picture Houses Ltd v Wednesbury Corporation
• R v Richmond London Borough Council ex parte McCarthy & Stone
• Siskina (Owners of cargo lately laden on board) v Distos Compania Naviera S.A.
• Hazell v Hammersmith and Fulham London Borough Council and Others
• R v Commissioners of Inland Revenue, ex parte Preston
• Airey Case (Article 50)

APPLIES

• CC&C Ltd v HM Commissioners of Revenue & Customs

CONSIDERS

• Proceeds of Crime Act 2002
• Human Rights Act 1998
• Arbitration Act 1996 - Articles : S-44

[See more]

• Finance Act 1994
• Finance Act 1994 - Articles : S-16
• Finance Act 1994 - Articles : SCH-5
• Commissioners for Revenue and Customs Act 2005 - Articles : S-9
• Civil Jurisdiction and Judgments Act 1982 - Articles : S-25
• Supreme Court (now known as Senior Courts) Act 1981
• Alcoholic Liquor Duties Act 1979
• Local Government Act 1972 - Articles : S-111
• Arbitration Act 1950
• Finance Act 2015
• Alcoholic Liquor Duties Act 1979
• Finance Act 1994
• Finance Act 2015 - Articles : S-54
• Human Rights Act 1998
• Arbitration Act 1950
• Proceeds of Crime Act 2002

REFERRED in

• R (on the application of S&S Consulting Services (UK) Ltd) v Revenue and Customs Commissioners
• JJ Manangement LLP v The Commissioners for HM Revenue and Customs
• Commissioners for HM Revenue and Customs v Smart Price Midlands Ltd

[See more]

• The King on the application of Nourish Training Ltd v The Commissioners for HM Revenue and Customs

REPORTED OPINION OF in

• [2018] 1 WLR 1205

CONSIDERED in

• Q Ltd v The Commissioners for HM Revenue and Customs
• 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

APPLIED in

• The Queen (on the Application of Def Ltd) v The Commissioners for HM Revenue & Customs
• R Seabrook Warehousing Ltd v Commissioners for HM Revenue and Customs

APPEAL RESOLVED in

• OWD Ltd (t/a Birmingham Cash and Carry) and Another v Revenue and Customs

REVERSED in

• OWD Ltd (t/a Birmingham Cash and Carry) and Another v Revenue and Customs

This document cites

• Convenio Europeo para la Protección de los Derechos Humanos y de las Libertades Fundamentales
• The Queen (on the application of Kevin Kinyanjui Kiarie) v The Secretary of State for the Home Department
• R v Commissioners of Inland Revenue, ex parte Preston
• American Cyanamid Company v Ethicon Ltd
• Morelle Ltd v Wakeling



See all quotations

• Siskina (Owners of cargo lately laden on board) v Distos Compania Naviera S.A.
• CC&C Ltd v HM Commissioners of Revenue & Customs
• R Ahmad v Commissioners for HM Revenue and Customs
• R Teresa G and Others v The British Red Cross Society (Intervener) The Director of Legal Aid Casework and Another
• Fourie v Le Roux and Others
• Channel Tunnel Group Ltd and Another v Balfour Beatty Construction Ltd and Others
• R v Richmond London Borough Council ex parte McCarthy & Stone
• Hazell v Hammersmith and Fulham London Borough Council and Others
• Young v Bristol Aeroplane Company Ltd
• Associated Provincial Picture Houses Ltd v Wednesbury Corporation
• Hazell v Hammersmith and Fulham London Borough Council and Others
• Harley Development Inc. and Another v Commissioner of Inland Revenue (Hong Kong)
• Alcoholic Liquor Duties Act 1979
• Civil Jurisdiction and Judgments Act 1982
• Proceeds of Crime Act 2002
• Finance Act 1994
• Tribunals, Courts and Enforcement Act 2007
• Local Government Act 1972
• Arbitration Act 1950
• Finance Act 2015
• Arbitration Act 1996
• N v Royal Bank of Scotland Plc (National Crime Agency an interested party)
• Human Rights Act 1998
• Courts Act, 1981
• Airey Case (Article 50)