Application by Commissioners of Customs and Revenue to serve notice under TMA 1970, s. 20 on financial institution in respect of clients enjoying institutional status conducting share transactions via a tax haven company

Core Citations

REPORTED OPINION OF in

• 2006 Sp C 537

This document cites

• Derby & Company Ltd v Weldon (No. 9)
• An Applicant v HM Inspector of Taxes
• Ulster Bank Ltd v Commissioners of Inland Revenue
• Financial Services and Markets Act 2000
• Finance Act 1942



See all quotations

• Finance Act 1988
• Taxes Management Act 1970
• Finalarte Sociedade de Construção Civil Ldª (C-49/98), Portugaia Construções Ldª (C-70/98) and Engil Sociedade de Construção Civil SA (C-71/98) v Urlaubs- und Lohnausgleichskasse der Bauwirtschaft and Urlaubs- und Lohnausgleichskasse der Bauwirtschaft v Amilcar Oliveira Rocha (C-50/98), Tudor Stone Ltd (C-52/98), Tecnamb-Tecnologia do Ambiante Ldª (C-53/98), Turiprata Construções Civil Ldª (C-54/98), Duarte dos Santos Sousa (C-68/98) and Santos & Kewitz Construções Ldª (C-69/98).
• A. Leur-Bloem v Inspecteur der Belastingdienst/Ondernemingen Amsterdam 2.
• Commission of the European Communities v Kingdom of Belgium.