Aegis Group Plc v IR Commissioners

Core Citations

CONSIDERS

REFERS TO

• Marks & Spencer Plc v Commissioners of Customs and Excise (No 1, No 3 and Case C-62/00)
• Deutsche Morgan Grenfell Group Plc v Commissioners of Inland Revenue and Attorney General
• Pirelli Cable Holding NV v Commissioners of Inland Revenue

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CONSIDERS

• Limitation Act 1980
• Limitation Act 1980 - Articles : S-32
• Finance Act 2004

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• Finance Act 2004 - Articles : S-320
• Finance Act 2004
• Limitation Act 1980

REPORTED OPINION OF in

• [2008] BTC 668
• [2006] STC 23

CITED in

• Europcar UK Ltd & Others v HM Revenue and Customs

CONSIDERED in

• Deutsche Morgan Grenfell Group Plc v Commissioners of Inland Revenue

This document cites

• Deutsche Morgan Grenfell Group Plc v (1) Commissioners of Inland Revenue (2) Hm Attorney General
• Deutsche Morgan Grenfell Group Plc v Commissioners of Inland Revenue and Attorney General
• Pirelli Cable Holding NV v Commissioners of Inland Revenue
• Marks & Spencer Plc v Commissioners of Customs and Excise (No 1, No 3 and Case C-62/00)
• Finance Act 2004



See all quotations

• Limitation Act 1980
• Civil Procedure Rules 1998
• Metallgesellschaft Ltd and Others (C-397/98), Hoechst AG and Hoechst (UK) Ltd (C-410/98) v Commissioners of Inland Revenue and HM Attorney General.
• Marks & Spencer plc v Commissioners of Customs & Excise.