Berry v HMRC

Core Citations

APPLIES

• Astall and Another v HM Revenue and Customs
• MacNiven v Westmoreland Investments Ltd
• Commissioners of Inland Revenue v Burmah Oil Company Ltd

[See more]

• Ensign Tankers (Leasing) Ltd v Stokes
• Carreras Group Ltd v Stamp Commissioner
• Ramsay (W T) Ltd v Commissioners of Inland Revenue
• Barclays Mercantile Business Finance Ltd v Mawson (Inspector of Taxes)

CITES

• Commissioners of Inland Revenue v Scottish Provident Institution

CONSIDERS

• Finance Act 1996 - Articles : SCH-13
• Tribunals, Courts and Enforcement Act 2007 - Articles : S-11
• Tribunals, Courts and Enforcement Act 2007 - Articles : S-12

[See more]

• Gripple v HMRC

DISTINGUISHES

• Mayes v HM Revenue and Customs
• Campbell v Commissioners of Inland Revenue 2004

REFERS TO

• Edwards (Inspector of Taxes) v Bairstow

REPORTED OPINION OF in

• [2011] STC 1057
• [2011] BTC 1623

CITED in

• TC03314: Eoghan Flanagan and related appeals
• TC03545: Acornwood LLP and related appeals
• TC03562: William Ferguson

REFERRED in

• Altus Group (UK) Ltd v Baker Tilly Tax and Advisory Services LLP and another

This document cites

• MacNiven v Westmoreland Investments Ltd
• Commissioners of Inland Revenue v Burmah Oil Company Ltd
• Mayes v HM Revenue and Customs
• Ramsay (W T) Ltd v Commissioners of Inland Revenue
• Ramsay (W T) Ltd v Commissioners of Inland Revenue



See all quotations

• Astall and Another v HM Revenue and Customs
• Gripple v HMRC
• Ensign Tankers (Leasing) Ltd v Stokes
• Barclays Mercantile Business Finance Ltd v Mawson (Inspector of Taxes)
• Barclays Mercantile Business Finance Ltd v Mawson (Inspector of Taxes)
• Ensign Tankers (Leasing) Ltd v Stokes
• Edwards (Inspector of Taxes) v Bairstow
• D Campbell v The Commissioners of the Inland Revenue
• Campbell v Commissioners of Inland Revenue 2004
• Berry
• Commissioners of Inland Revenue v Scottish Provident Institution
• MacNiven v Westmoreland Investments Ltd
• Commissioners of Inland Revenue v Burmah Oil Company Ltd
• Carreras Group Ltd v Stamp Commissioner
• Finance Act 1996
• Tribunals, Courts and Enforcement Act 2007
• Commissioners of Inland Revenue v Scottish Provident Institution
• Astall and Another v HM Revenue and Customs