BCM Cayman LP v The Commissioners for HM Revenue and Customs

Core Citations

CONSIDERS

• Limited Liability Partnerships Act 2000
• Partnership Act 1890 - Articles : S-1
• Interpretation Act 1978 - Articles : SCH-1

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• Interpretation Act 1978 - Articles : S-5
• Corporation Tax Act 2009
• Corporation Tax Act 2009 - Articles : S-2
• Income and Corporation Taxes Act 1988
• Corporation Tax Act 2009 - Articles : S-1262
• Corporation Tax Act 2009 - Articles : S-6
• Corporation Tax Act 2009 - Articles : S-1258
• Debtors Act 1869
• Corporation Tax Act 2009 - Articles : S-29
• Finance Act 1996
• Corporation Tax Act 2009 - Articles : S-297
• Corporation Tax Act 2009 - Articles : S-5
• Limited Liability Partnerships Act 2000
• Finance Act 1996
• Income and Corporation Taxes Act 1988
• Partnership Act 1890 - Articles : S-1
• Debtors Act 1869
• Corporation Tax Act 2009
• Limited Partnerships Act 1907
• Limited Partnerships Act 1907 - Articles : S-9
• Finance Act 2004

CONSIDERS

• C.L. Dreyfus v The Commissioners of Inland Revenue
• The Commissioners of Inland Revenue v The Anglo Brewing Company, Ltd
• Strong & Company of Romsey v Woodifield

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• BCM Cayman LP and Others

REFERS TO

• Barclays Mercantile Business Finance Ltd v Mawson (Inspector of Taxes)
• PA Holdings Ltd v HM Revenue and Customs
• Muneer Hamid (T/A Hamid Properties) v Francis Bradshaw Partnership

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• UBS AG and Another v Revenue and Customs Commissioners
• Ramsay (W T) Ltd v Commissioners of Inland Revenue
• Anson v Commissioners for HM Revenue and Customs
• Shiner and Another
• Hurstwood Properties (A) Ltd and Others v Rossendale Borough Council and another
• Braceurself Ltd v NHS England

CITES

• Sotheby's v Mark Weiss Ltd
• Mann v D'Arcy
• Peter Vaines v The Commissioners for HM Revenue and Customs

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• Piddocke v Burt
• Strong & Company of Romsey v Woodifield
• C L Dreyfus v Commissioners of Inland Revenue
• Commissioner of Inland Revenue (Hong Kong) v Cosmotron Manufacturing Company Ltd
• Protectacoat Firthglow Ltd v Szilagyi
• MacNiven v Westmoreland Investments Ltd
• D. T. E. Financial Services Ltd v Wilson (Inspector of Taxes)
• Major (Inspector of Taxes) v Brodie and Another
• Memec Plc v Commissioners of Inland Revenue
• Vodafone Cellular Ltd and Others v Shaw (Inspector of Taxes)

AFFIRMS

• BCM Cayman LP and Another v R & C Commissioners

REPORTED OPINION OF in

• [2023] STC 1738
• [2023] BTC 24
• [2024] 1 WLR 1980

This document cites

• UBS AG and Another v Revenue and Customs Commissioners
• MacNiven v Westmoreland Investments Ltd
• D. T. E. Financial Services Ltd v Wilson (Inspector of Taxes)
• Ramsay (W T) Ltd v Commissioners of Inland Revenue
• Protectacoat Firthglow Ltd v Szilagyi



See all quotations

• Barclays Mercantile Business Finance Ltd v Mawson (Inspector of Taxes)
• Muneer Hamid (T/A Hamid Properties) v Francis Bradshaw Partnership
• PA Holdings Ltd v HM Revenue and Customs
• C L Dreyfus v Commissioners of Inland Revenue
• Vodafone Cellular Ltd and Others v Shaw (Inspector of Taxes)
• Major (Inspector of Taxes) v Brodie and Another
• Memec Plc v Commissioners of Inland Revenue
• Commissioner of Inland Revenue (Hong Kong) v Cosmotron Manufacturing Company Ltd
• Murad & Foo v Perbadanan Pembangunan Pulau Pinang; Ong Chin Lee
• The Commissioners of Inland Revenue v The Anglo Brewing Company, Ltd
• Strong & Company of Romsey v Woodifield
• Mann v D'Arcy
• Strong & Company of Romsey v Woodifield
• Piddocke v Burt
• C.L. Dreyfus v The Commissioners of Inland Revenue
• Income and Corporation Taxes Act 1988
• Limited Liability Partnerships Act 2000
• Debtors Act 1869
• Corporation Tax Act 2009
• Interpretation Act 1978
• Partnership Act 1890
• Finance Act 1996
• Anson v Commissioners for HM Revenue and Customs
• Peter Vaines v The Commissioners for HM Revenue and Customs
• Shiner and Another
• BCM Cayman LP and Others
• Sotheby's v Mark Weiss Ltd
• Hurstwood Properties (A) Ltd and Others v Rossendale Borough Council and another
• BCM Cayman LP and Another v R & C Commissioners
• Braceurself Ltd v NHS England