Boake Allen Ltd and Others v HM Revenue and Customs

Core Citations

CONSIDERS

• Salomon v Commissioners of Customs and Excise
• President of India v La Pintada Compania Navigacion S.A. (La Pintada)
• Trinity Mirror Plc (formerly Mirror Group Newspapers Ltd) v Commissioners of Customs and Excise

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• Metallgesellschaft Ltd and Others v Commissioners of Inland Revenue and Another; Hoechst AG and Another v Same (Joined Cases C-397/98 and C-410/98)
• Woolwich Equitable Building Society v Commissioners of Inland Revenue
• R v Commissioners of Inland Revenue, ex parte Commerzbank AG ; Case C-330/91
• Pirelli Cable Holding NV v Commissioners of Inland Revenue
• Kleinwort Benson Ltd v Lincoln City Council

CONSIDERS

• Finance Act 1972
• Finance Act 1945
• Finance Act 1965

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• Income and Corporation Taxes Act 1988
• Human Rights Act 1998
• Supreme Court (now known as Senior Courts) Act 1981 - Articles : S-35A

CITED in

• UBS AG v HM Revenue and Customs
• UBS AG v HM Revenue and Customs
• NEC Semi-Conductors Ltd and other test claimants v Commissioners of Inland Revenue

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• UBS AG v HM Revenue and Customs
• Boake Allen Ltd and Others v HM Revenue and Customs

REPORTED OPINION OF in

• [2004] STC 489

CONSIDERED in

• Europcar UK Ltd & Others v HM Revenue and Customs
• UBS AG v HM Revenue and Customs
• Pirelli Cable Holding NV v Commissioners of Inland Revenue

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• Sempra Metals (formerly Metallgesellschaft Ltd) v Commissioners of Inland Revenue
• The Commissioners for HM Revenue and Customs v Fce Bank Plc
• UBS AG v HM Revenue and Customs
• Autologic Holdings Plc and Others v Commissioners of Inland Revenue; Test Claimants in Loss Relief Group Litigation v Commissioners of Inland Revenue
• Autologic Holdings Plc and Others v Commissioners of Inland Revenue; Test Claimants in Loss Relief Group Litigation v Commissioners of Inland Revenue
• Pirelli Cable Holding NV v Commissioners of Inland Revenue

REFERRED in

• The Claimants Listed in Class 8 of the Group Register of the CFC & Dividend Glo v Commissioners for HM Revenue and Customs

APPEAL RESOLVED in

• Boake Allen Ltd and Others v HM Revenue and Customs

This document cites

• Convenio Europeo para la Protección de los Derechos Humanos y de las Libertades Fundamentales
• Woolwich Equitable Building Society v Commissioners of Inland Revenue
• President of India v La Pintada Compania Navigacion S.A. (La Pintada)
• Salomon v Commissioners of Customs and Excise
• Pirelli Cable Holding NV v Commissioners of Inland Revenue



See all quotations

• Trinity Mirror Plc (formerly Mirror Group Newspapers Ltd) v Commissioners of Customs and Excise
• Metallgesellschaft Ltd and Others v Commissioners of Inland Revenue and Another; Hoechst AG and Another v Same (Joined Cases C-397/98 and C-410/98)
• Kleinwort Benson Ltd v Lincoln City Council
• R v Commissioners of Inland Revenue, ex parte Commerzbank AG ; Case C-330/91
• Income and Corporation Taxes Act 1988
• Finance Act 1945
• Finance Act 1972
• Supreme Court (now known as Senior Courts) Act 1981
• Finance Act 1965
• 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.
• Staatssecretaris van Financiën contra B.G.M. Verkooijen.
• Vienna Convention on the Law of Treaties
• Human Rights Act 1998