Barclays Bank Plc and Another v HM Revenue and Customs

Core Citations

CONSIDERS

• Johnson v Johnson
• Wales (HM Inspector of Taxes) v Tilley
• Coventry and Solihull Waste Disposal Company Ltd v Russell

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• R v Schildkamp

RESUELVE RECURSO

• Barclays Bank Plc and Another v HM Revenue and Customs

CONSIDERS

• Income and Corporation Taxes Act 1988 - Articles : S-596A
• Income and Corporation Taxes Act 1988
• Income and Corporation Taxes Act 1988 - Articles : S-611

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• Income and Corporation Taxes Act 1988 - Articles : S-612

CONSIDERED in

• London Luton Hotel Bpra Property Fund LLP v The Commissioners for HM Revenue and Customs

REFERRED in

• Celestial Aviation Services Ltd v Unicredit Bank AG (London Branch)
• Khanty-Mansiysk Recoveries Ltd v Forsters LLP

DISTINGUISHED in

• Hockin and Others v Royal Bank of Scotland Plc and another

This document cites

• R v Schildkamp
• Coventry and Solihull Waste Disposal Company Ltd v Russell
• Barclays Bank Plc and Another v HM Revenue and Customs
• Johnson v Johnson
• Wales (HM Inspector of Taxes) v Tilley



See all quotations

• Income and Corporation Taxes Act 1988
• MacDonald (Inspector of Taxes) v Dextra Accessories Ltd and Others