Aberdeen Asset Management Plc v HM Revenue and Customs

Core Citations

CONSIDERS

• Income Tax (Employments) Regulations 1993
• Income and Corporation Taxes Act 1988 - Articles : S-203
• Finance Act 1989

[See more]

• Income and Corporation Taxes Act 1988 - Articles : S-203A
• Income and Corporation Taxes Act 1988 - Articles : S-202B
• Income and Corporation Taxes Act 1988 - Articles : S-202A
• Income and Corporation Taxes Act 1988 - Articles : S-203J
• Income and Corporation Taxes Act 1988 - Articles : S-203F
• Income and Corporation Taxes Act 1988 - Articles : S-203B
• Income Tax (Employments) (Notional Payments) Regulations 1994
• Companies Act 2006 - Articles : S-33
• Pt Berlian Laju Tanker Tbk and another v Nuse Shipping Ltd
• Heaton v Bell
• Rogers v HM Revenue and Customs

DISTINGUISHES

• Paul Dunstall Organisation Ltd and Another v Hedges
• Garforth v Newsmith Stainless Ltd
• D. T. E. Financial Services Ltd v Wilson (Inspector of Taxes)

CITES

• Salmon v Weight
• Ramsay (W T) Ltd v Commissioners of Inland Revenue
• Hickman v Kent or Romney Marsh Sheepbreeders' Association

APPLIES

• Barclays Mercantile Business Finance Ltd v Mawson (Inspector of Taxes)

REPORTED OPINION OF in

• [2012] STC 650
• [2012] BTC 1514

CITED in

• Aberdeen Asset Management Plc V. The Commissioners For Her Majesty's Revenue And Customs In Respect Of A Decision Of The Upper Tribunal (tax And Chancery Chamber)

This document cites

• Awilco A/S v Fulvia SpA di Navigazione, The Chikuma
• D. T. E. Financial Services Ltd v Wilson (Inspector of Taxes)
• Heaton v Bell
• The Brimnes ; Tenax Steamship Company Ltd v The Brimnes (Owners)
• Abbott v Philbin (Inspector of Taxes)



See all quotations

• Commissioners of Inland Revenue v Burmah Oil Company Ltd
• Ramsay (W T) Ltd v Commissioners of Inland Revenue
• Ramsay (W T) Ltd v Commissioners of Inland Revenue
• Pt Berlian Laju Tanker Tbk and another v Nuse Shipping Ltd
• Barclays Mercantile Business Finance Ltd v Mawson (Inspector of Taxes)
• Barclays Mercantile Business Finance Ltd v Mawson (Inspector of Taxes)
• Wilkins v Rogerson
• Wilkins v Rogerson
• The Brimnes ; Tenax Steamship Company Ltd v The Brimnes (Owners)
• Hickman v Kent or Romney Marsh Sheepbreeders' Association
• Garforth v Newsmith Stainless Ltd
• Heaton v Bell
• Weight (HM Inspector of Taxes) v Salmon
• Rogers v HM Revenue and Customs
• Paul Dunstall Organisation Ltd and Another v Hedges
• Sempra Metals (formerly Metallgesellschaft Ltd) v Commissioners of Inland Revenue
• Salmon v Weight
• Tennant v Smith
• The Commissioners of Inland Revenue v Doncaster
• Aberdeen Asset Management Plc v HM Revenue and Customs
• Income and Corporation Taxes Act 1988
• Financial Services Act 1986
• Income and Corporation Taxes Act 1970
• The Income Tax (Pay As You Earn) Regulations 2003
• Income Tax (Employments) Regulations 1993