Bluecrest v HMRC

Core Citations

CONSIDERS

• Finance Act 2014
• Income Tax Act 2007
• Corporation Tax Act 2009 - Articles : S-1262

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• Corporation Tax Act 2009
• Income and Corporation Taxes Act 1988 - Articles : S-114
• Corporation Tax Act 2009 - Articles : S-1273
• Tribunals, Courts and Enforcement Act 2007 - Articles : S-12
• Corporation Tax Act 2009 - Articles : S-35
• Income Tax (Earnings and Pensions) Act 2003
• Income and Corporation Taxes Act 1988 - Articles : S-18
• Income Tax (Earnings and Pensions) Act 2003
• Local Government Finance Act 1988
• Income Tax Act 2007
• Corporation Tax Act 2009
• Finance Act 2014

CONSIDERS

• London County Council v Attorney General
• Brown v National Provident Institution; Ogston v Provident Mutual Life Association
• Shop Direct Group v Revenue and Customs Commissioners

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• Cunard's Trustees v Commissioners of Inland Revenue

REFERS TO

• Peter Vaines v The Commissioners for HM Revenue and Customs
• The Brain Disorders Research Ltd Partnership v The Commissioners for HM Revenue and Customs
• Kerrison v Revenue and Customs Commissioners

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• Rossendale Borough Council v Hurstwood Properties (A) Ltd
• R (on the application of Derry) v Revenue and Customs Commissioners
• BCM Cayman LP and Others
• Hurstwood Properties (A) Ltd and Others v Rossendale Borough Council and another
• Bluecrest Capital Management LP and Others v R & C Commissioners
• Spratt v Commissioner of Inland Revenue
• Beauchamp v F. W. Woolworth Plc
• Ramsay (W T) Ltd v Commissioners of Inland Revenue
• Reed v Young
• Edwards (Inspector of Taxes) v Bairstow
• Brown v National Provident Institution; Ogston v Provident Mutual Life Association
• Jones v Leeming
• Marsland v Taggart
• Attorney General v Black
• TRUSTEES of The WILL of FLORENCE CUNARD v Commissioners of Inland Revenue
• London County Council v Attorney-General and Others
• Spritebeam Ltd and another; Revenue and Customs Comrs v Versteegh Ltd; Revenue and Customs Comrs
• Manduca v Revenue and Customs Comrs
• Reed (HMIT) v Young

DOES NOT APPLY

• Hadlee v Commissioner of Inland Revenue
• RFC 2012 Plc ((in Liquidation)) (formerly The Rangers Football Club Plc) v Advocate General for Scotland

APPLIES

REPORTED OPINION OF in

• [2024] STC 92
• [2024] BTC 1

CONSIDERED in

• The Commissioners for HM Revenue and Customs v HFFX LLP

This document cites

• R (on the application of Derry) v Revenue and Customs Commissioners
• RFC 2012 Plc ((in Liquidation)) (formerly The Rangers Football Club Plc) v Advocate General for Scotland
• Reed (HMIT) v Young
• Ramsay (W T) Ltd v Commissioners of Inland Revenue
• Beauchamp v F. W. Woolworth Plc



See all quotations

• London County Council v Attorney-General and Others
• Edwards (Inspector of Taxes) v Bairstow
• Jones v Leeming
• TRUSTEES of The WILL of FLORENCE CUNARD v Commissioners of Inland Revenue
• Kerrison v Revenue and Customs Commissioners
• Attorney General v Black
• Reed v Young
• Hadlee v Commissioner of Inland Revenue
• Marsland v Taggart
• Manduca v Revenue and Customs Comrs
• London County Council v Attorney General
• Brown v National Provident Institution; Ogston v Provident Mutual Life Association
• Cunard's Trustees v Commissioners of Inland Revenue
• Brown v National Provident Institution; Ogston v Provident Mutual Life Association
• Spritebeam Ltd and another; Revenue and Customs Comrs v Versteegh Ltd; Revenue and Customs Comrs
• Income and Corporation Taxes Act 1988
• Income Tax (Trading and Other Income) Act 2005
• Corporation Tax Act 2009
• Local Government Finance Act 1988
• Finance Act 2014
• Income Tax Act 2007
• Tribunals, Courts and Enforcement Act 2007
• Tribunals, Courts and Enforcement Act 2007
• Income Tax (Earnings and Pensions) Act 2003
• Shop Direct Group v Revenue and Customs Commissioners
• Braganza v BP Shipping Ltd
• Rossendale Borough Council v Hurstwood Properties (A) Ltd
• The Brain Disorders Research Ltd Partnership v The Commissioners for HM Revenue and Customs
• Peter Vaines v The Commissioners for HM Revenue and Customs
• BCM Cayman LP and Others