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

Core Citations

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CONSIDERS

• Commissioners of Customs and Excise v Blom-Cooper
• Ramsay (W T) Ltd v Commissioners of Inland Revenue

REFERS TO

• Commissioners of Inland Revenue v Burmah Oil Company Ltd
• Carreras Group Ltd v Stamp Commissioner
• Re McGuckian (No 1)

[See more]

• Furniss v Dawson; Murdoch v Dawson

RESUELVE RECURSO

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

CITES

• MacNiven v Westmoreland Investments Ltd
• Craven (HM Inspector of Taxes) v White; Commissioners of Inland Revenue v Bowater Property Developments Ltd; Baylis (HM Inspector of Taxes) v Gregory
• Re Bank of Credit and Commerce International SA ((in Liquidation)) (No. 8)

[See more]

• Re Charge Card Services Ltd
• Reed v Nova Securities Ltd
• New Angel Court Ltd v Adam (Inspector of Taxes)

CONSIDERS

• Campbell v Commissioners of Inland Revenue 2004
• MacNiven v Westmoreland Investments Ltd
• Ramsay (W T) Ltd v Commissioners of Inland Revenue

[See more]

• Capital Allowances Act 1990 - Articles : S-24

CITED in

• Murray Group Holdings Ltd and Others v Revenue and Customs Commissioners
• TC03103: Philip Boyle
• The Commissioners for HM Revenue and Customs Appellants Against Simpson & Marwick Respondents

[See more]

• DMWSHNZ Ltd v Revenue and Customs Commissioners
• Tower Radio Ltd and another v Revenue and Customs Comrs
• Business & Research Management Pty Ltd v Commissioner of Taxation
• Peterson v Commissioner of Inland Revenue
• Sanderson v Revenue and Customs Commissioners
• Aspect Capital Ltd v Revenue and Customs Commissioners
• Vocalspruce Ltd v Revenue and Customs Commissioners
• TC03816: Anthony Hancock and other
• Legal & General Assurance Society Ltd v Thomas (Inspector of Taxes)
• TC03562: William Ferguson
• Bayfine UK v HM Revenue and Customs
• Re Loquitur Ltd, Commissioners of Inland Revenue v Richmond and another
• Stonewater (2) Ltd v Wealden District Council
• Eclipse Film Partners (No. 35) LLP v Revenue and Customs Commissioners
• Good v R & C Commissioners
• Mr Andrew Chappell v The Commissioners of HM Revenue & Customs
• London Luton Hotel Bpra Property Fund LLP v The Commissioners for HM Revenue and Customs
• HM Revenue and Customs v William Grant and Sons Distillers Ltd; Small (Inspector of Taxes) v Mars UK Ltd
• Sword Services Ltd and Others v Revenue and Customs Commissioners
• Gordon David Bavaird And Others V. Sir Robert Mcalpine Limited+watson Construction Limited+james Laidlaw & Sons Limited+south Lanarkshire Council
• 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)
• Appeal To The Court Of Session By Taylor Clark Leisure Plc Against A Decision Of The Upper Tribunal (tax And Chancery Chamber) Dated 8 September 2014
• Agassi v Robinson (Inspector of Taxes)
• Nathan Gardiner v Hertsmere Borough Council
• Pollen Estate Trustee Company Ltd v Revenue and Customs Commissioners
• National Commercial Bank Jamaica Ltd and Others v Commissioner General Tax Administration of Jamaica
• Digicel Jamaica Ltd v Commissioner of Taxpayer Appeals
• Revenue Commissioners v Lacey
• Eclipse Film Partners No 35 LLP v The Commissioners for HM Revenue and Customs
• Commissioners of Inland Revenue v Scottish Provident Institution
• Advocate General for Scotland v Murray Group Holdings Ltd

CONSIDERED in

• Old Mutual Plc
• Stonewater (2) Ltd v Wealden District Council
• Tidal Lagoon (Swansea Bay) Plc v Secretary of State for Business, Energy and Industrial Strategy

[See more]

• Richard David Ernest Hopes v Kate Burton
• The Commissioners for HM Revenue and Customs v Jason Wilkes
• HM Revenue and Customs v Salaried Persons Postal Loans Ltd
• Gaines-Cooper v HM Revenue and Customs
• Tower MCashback LLP v HM Revenue and Customs
• Astall and Another v HM Revenue and Customs
• DMWSHNZ Ltd (in members' voluntary liquidation) v Revenue and Customs Commissioners
• Tower MCashback LLP v HM Revenue and Customs
• Ecology Support Services Ltd v Kevin Hellard and Another
• Simpson and Downes v Commissioner of Inland Revenue
• PA Holdings Ltd v HM Revenue and Customs
• Nicholas M F Trigg (A Partner in Tonnant LLP) v The Commissioners for HM Revenue and Customs
• The Commissioners for HM Revenue and Customs v Dv3 RS Ltd Partnership
• Nathan Gardiner v Hertsmere Borough Council
• The Commissioners for HM Revenue and Customs v Altrad Services Ltd
• Tower MCashback LLP v HM Revenue and Customs
• Irving v HM Revenue and Customs
• Eco-Sud and two others v Minister of Environment, Solid Waste and Climate Change and another
• Harding v HM Revenue and Customs
• Alan La Wrems Taylor Dominguez v Immigration Appeals Tribunal
• Southwest Airlines Company v Commissioner of Customs and Commissioner of Revenue Appeals
• Yabyanas Ltd v The Commissioner General
• Commissioner of Taxpayer Audit and Assessment v Cigarette Company of Jamaica Ltd
• The Bankruptcy and Insolvency Act Chapter 9:70 (The Act)
• Commissioner of Taxpayer Audit and Assessment v Cigarette Company of Jamaica Ltd
• Somerset Resort Management Ltd v The Attorney General of the Turks and Caicos Islands
• G. A. Roe & Sons v Commissioner of Stamps
• Commissioner of Taxpayer Appeals v Swept Away Resorts Ltd
• Alina Budana v The Leeds Teaching Hospitals NHS Trust The Law Society (Intervener)
• Nathan Gardiner v Hertsmere Borough Council
• Amer Hajan v The Mayor & Burgesses of the London Borough of Brent
• Healey v Attorney General
• Bookfinders Ltd v The Revenue Commissioners
• Methanex Titan (Trinidad) Unlimited v The Board of Inland Revenue
• Revenue Commissioners v O'Flynn Construction Ltd & O'Flynn
• Mayes v HM Revenue and Customs
• Jardine Strategic Holdings Ltd
• Northstar Financial Services (Bermuda) Ltd
• Cica Life Ltd
• R (Huitson) v HM Revenue and Customs
• Active Equity Holdings Ltd v The Registrar of Companies
• Hughes v The Revenue Commissioners
• BDO Cayman Ltd v The Governor in Cabinet
• Methanex Titan (Trinidad) Unlimited v The Board of Inland Revenue
• Section 51(L)(C) of the Immigration (Transition) Act, 2018 Order 55 of the Grand Court Rules and the Revocation of the Residency and Employment Rights Certificate Held by Alan Lawrems Taylor Dominguez Granted Pursuant to Section 31 Immigration Act, 2013. Alan Lawrems Taylor Dominguez Appellant v Immigration Appeals Tribunal Respondent
• An application by JR222 for Judicial Review
• UBS AG and Another v Revenue and Customs Commissioners
• Manolete Partners Plc v Ian Russell White
• Peterson v Inland Revenue Commissioner (New Zealand)

REFERRED in

• Lembaga Pembangunan Industri Pembinaan Malaysia v Konsortium JGC Corporation
• Eynsham Cricket Club v Revenue and Customs Commissioners
• Indpendent Trustee Services Ltd v Hope and Others

[See more]

• The Commissioners for HM Revenue and Customs v Jason Wilkes
• Nicholas Barnes v The Commissioners for HM Revenue and Customs
• Irving v HM Revenue and Customs
• The Vaccine Research Ltd Partnership and Another v The Commissioners for HM Revenue and Customs
• Drummond v HM Revenue and Customs
• DB Group Services (UK) Ltd v The Commissioners for HM Revenue and Customs
• Limitgood Ltd v R & C Commissioners and HM Revenue and Customs v Prizedome Ltd CA
• Limitgood Ltd v R & C Commissioners and HM Revenue and Customs v Prizedome Ltd CA
• The Trustees of the Morrison 2002 Maintenance Trust v The Commissioners for HM Revenue and Customs
• HM Revenue and Customs v Annabel's (Berkeley Square) Ltd and Others
• Drummond v HM Revenue and Customs
• Altus Group (UK) Ltd v Baker Tilly Tax and Advisory Services LLP and another
• Sanderson v Revenue and Customs Commissioners
• Tidal Lagoon (Swansea Bay) Plc v Secretary of State for Business Energy and Industrial Strategy
• Lambeth London Borough Council v Secretary of State for Housing, Communities and Local Government
• The Brain Disorders Research Ltd Partnership v The Commissioners for HM Revenue and Customs
• 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)
• Balhousie Holdings Ltd v Revenue and Customs Commissioners
• LJ Fairburn & Son Ltd v Secretary of State for Environment Food and Rural Affairs
• RFC 2012 Plc ((in Liquidation)) (formerly The Rangers Football Club Plc) v Advocate General for Scotland
• Oisin Fanning v The Commissioners for HM Revenue & Customs
• Uber Britannia Ltd v Sefton Metropolitan Borough Council
• Annington Property Ltd v The Secretary of State for Defence
• BCM Cayman LP v The Commissioners for HM Revenue and Customs
• Hargreaves Property Holdings Ltd v The Commissioners for HM Revenue and Customs
• Rossendale Borough Council v Hurstwood Properties (A) Ltd
• Hurstwood Properties (A) Ltd and Others v Rossendale Borough Council and another
• Project Blue Ltd v Revenue and Customs Commissioners
• Samarkand Film Partnership No. 3 and Others v The Commissioners for HM Revenue and Customs
• Tradition Financial Services Ltd v Bilta (UK) Ltd and Others

APPLIED in

• Homeserve Membership Ltd v HM Revenue and Customs
• Astall and Another v HM Revenue and Customs
• R (on the application of Orbital Shopping Centre Swindon Ltd) v Swindon Borough Council

COMMENTED in

• Commissioner of Taxpayer Audit and Assessment v CIBC Trust and Merchant Bank Jamaica Ltd and Others

REPORTED OPINION OF in

• [2005] 1 All ER 97
• 25/11/2004 Daily Cases
• [2005] STC 1

[See more]

• [2004] NR Uned 235
• 7 ITLR 383
• 76 TC 446
• [27/11/2004] TLR 1
• [2004] 3 WLR 1383
• [2005] 1 AC 684

This document cites

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• Commissioners of Customs and Excise v Blom-Cooper
• Furniss v Dawson; Murdoch v Dawson
• Reed v Nova Securities Ltd
• MacNiven v Westmoreland Investments Ltd
• Re Bank of Credit and Commerce International SA ((in Liquidation)) (No. 8)



See all quotations

• Commissioners of Inland Revenue v Burmah Oil Company Ltd
• Ramsay (W T) Ltd v Commissioners of Inland Revenue
• Re McGuckian (No 1)
• Ramsay (W T) Ltd v Commissioners of Inland Revenue
• New Angel Court Ltd v Adam (Inspector of Taxes)
• Barclays Mercantile Business Finance Ltd v Mawson (Inspector of Taxes)
• Craven (HM Inspector of Taxes) v White; Commissioners of Inland Revenue v Bowater Property Developments Ltd; Baylis (HM Inspector of Taxes) v Gregory
• Campbell v Commissioners of Inland Revenue 2004
• Re Charge Card Services Ltd
• MacNiven v Westmoreland Investments Ltd
• Carreras Group Ltd v Stamp Commissioner
• Capital Allowances Act 1990