Blackrock Holdco 5, LLC v The Commissioners for HM Revenue and Customs

Core Citations

CONSIDERS

• Taxation (International and Other Provisions) Act 2010
• Corporation Tax Act 2009 - Articles : S-441
• Corporation Tax Act 2009

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• Income and Corporation Taxes Act 1988
• Tribunals, Courts and Enforcement Act 2007 - Articles : S-14
• Corporation Tax Act 2010 - Articles : S-1139
• Finance Act 1996 - Articles : SCH-9
• Income and Corporation Taxes Act 1970 - Articles : S-A
• Tribunals, Courts and Enforcement Act 2007
• Income and Corporation Taxes Act 1988
• Income and Corporation Taxes Act 1970
• Tribunals, Courts and Enforcement Act 2007
• Corporation Tax Act 2009
• Vodafone Cellular Ltd and Others v Shaw (Inspector of Taxes)
• MacKinlay v Arthur Young McClelland Moores & Company
• Taxation (International and Other Provisions) Act 2010

CONSIDERS

• Commissioners of Inland Revenue v Brebner
• Odhams Press, Ltd v Cook (HM Inspector of Taxes)

REFERS TO

• Travel Document Service & Ladbroke Group International v The Commissioners for HM Revenue & Customs
• Oxford Instruments UK 2013 Ltd
• Blackrock Holdco 5 LLC

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• Inland Revenue v Brebner
• DSG Retail Ltd v HM Revenue and Customs

CITES

• Morgan v Tate & Lyle Ltd
• ODHAMS PRESS, Ltd v COOK (HM INSPECTOR of TAXES)

APPLIES

• Mallalieu v Drummond
• Edwards (Inspector of Taxes) v Bairstow

AFFIRMS

• R & C Commissioners v Blackrock Holdco 5, LLC

REFERRED in

• Kwik-Fit Group Ltd v The Commissioners for HM Revenue and Customs
• JTI Acquisition Company (2011) Ltd v The Commissioners for HM Revenue and Customs

REPORTED OPINION OF in

• [2024] BTC 12

This document cites

• MacKinlay v Arthur Young McClelland Moores & Company
• Mallalieu v Drummond
• Morgan v Tate & Lyle Ltd
• Edwards (Inspector of Taxes) v Bairstow
• Vodafone Cellular Ltd and Others v Shaw (Inspector of Taxes)



See all quotations

• Odhams Press, Ltd v Cook (HM Inspector of Taxes)
• Inland Revenue v Brebner
• Commissioners of Inland Revenue v Brebner
• Income and Corporation Taxes Act 1988
• Corporation Tax Act 2009
• Finance Act 1996
• Income and Corporation Taxes Act 1970
• Taxation (International and Other Provisions) Act 2010
• Corporation Tax Act 2010
• Tribunals, Courts and Enforcement Act 2007
• Travel Document Service & Ladbroke Group International v The Commissioners for HM Revenue & Customs
• R & C Commissioners v Blackrock Holdco 5, LLC