Autologic Holdings Plc and Others v Commissioners of Inland Revenue; Test Claimants in Loss Relief Group Litigation v Commissioners of Inland Revenue
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Autologic Holdings Plc and Others v Commissioners of Inland Revenue; Test Claimants in Loss Relief Group Litigation v Commissioners of Inland Revenue
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Core Citations
CONSIDERS
- Glaxo Group Ltd and Others v Commissioners of Inland Revenue
- Imperial Chemical Industries Plc v Colmer (Case C-264/96)
- R v IRC, ex parte Bishopp
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REFERS TO
- ICI Plc v Colmer (Inspector of Taxes) (No 2)
- Anisminic Ltd v Foreign Compensation Commission
- R v Secretary of State for Transport, ex parte Factortame Ltd (C-213/89)
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CONSIDERS
- Taxes Management Act 1970 - Articles : S-29
- Finance Act 1998 - Articles : SCH-18
- Income Tax Act 1952 - Articles : S-52
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RESUELVE RECURSO
DISTINGUISHES
REFERRED in
- Usdaw v Ethel Austin Ltd
- Potter v North Cumbria Acute Hospitals NHS Trust
- USDAW v Ethel Austin Ltd ((in Administration)); USDAW and another v WW Realisation 1 Ltd and Others
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CITED in
- Marks & Spencer Plc v Halsey (Inspector of Taxes)
- Repertoire Culinaire Ltd v Revenue and Customs Commissioners
- Cumbria County Council v Dow and Others
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CONSIDERED in
- John Wilkins (Motor Engineers) Ltd v HM Revenue and Customs and Others
- Chief Constable of West Midlands Police v Blackburn and Another
APPLIED in
This document cites
