Bat Industries Plc and Others v Commissioners of Inland Revenue

Core Citations

CONSIDERS

• Limitation Act 1980
• Income and Corporation Taxes Act 1988
• Income and Corporation Taxes Act 1988 - Articles : S-14

CONSIDERS

• Test Claimants in the FII Group Litigation v HM Revenue and Customs
• The Test Claimants in the FII Group Litigation v The Commissioners for HM Revenue and Customs

[See more]

• The Test Claimants in the Franked Investment Income Group Litigation v The Commissioners of HM Revenue and Customs
• Test Claimants in the Franked Investment Income Group Litigation and Others v Revenue and Customs Commissioners; Test Claimants in the Franked Investment Income Group Litigation and Others v Revenue and Customs Commissioners
• OT Computers Ltd ((in Liquidation)) v Infineon Technologies AG and another
• Gemalto Holding BV v Infineon Technologies AG
• Pirelli Cable Holding NV v Commissioners of Inland Revenue
• TUI UK Ltd v Griffiths
• Jazztel Plc v Revenue and Customs Commissioners

REPORTED OPINION OF in

• [2024] STC 305
• [2024] BTC 6

CONSIDERED in

• Evonik UK Holdings Ltd and Others v Commissioners of Inland Revenue

This document cites

• The Test Claimants in the Franked Investment Income Group Litigation v The Commissioners of HM Revenue and Customs
• Test Claimants in the FII Group Litigation v HM Revenue and Customs
• Pirelli Cable Holding NV v Commissioners of Inland Revenue
• The Test Claimants in the FII Group Litigation v The Commissioners for HM Revenue and Customs
• Income and Corporation Taxes Act 1988



See all quotations

• Limitation Act 1980
• Civil Procedure Rules 1998
• Halliburton Services BV v Staatssecretaris van Financiën.
• Test Claimants in the FII Group Litigation v Commissioners of Inland Revenue.
• The Queen v Inland Revenue Commissioners, ex parte Commerzbank AG.
• 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.
• Petri Manninen.
• Commission of the European Communities v French Republic.
• Staatssecretaris van Financiën contra B.G.M. Verkooijen.
• Hanns-Martin Bachmann v Belgian State.
• Treaty establishing the European Community
• Test Claimants in the Franked Investment Income Group Litigation and Others v Revenue and Customs Commissioners; Test Claimants in the Franked Investment Income Group Litigation and Others v Revenue and Customs Commissioners
• Jazztel Plc v Revenue and Customs Commissioners
• OT Computers Ltd ((in Liquidation)) v Infineon Technologies AG and another
• Gemalto Holding BV v Infineon Technologies AG
• TUI UK Ltd v Griffiths