Boake Allen Ltd and Others v HM Revenue and Customs

Core Citations

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CONSIDERS

• Finance Act 1972
• Income and Corporation Taxes Act 1988 - Articles : S-247
• Income and Corporation Taxes Act 1970 - Articles : S-A

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• Income Tax Act 1952 - Articles : S-347
• Limitation Act 1980
• Finance Act 1972 - Articles : S-100
• European Communities Act 1972
• Salomon v Commissioners of Customs and Excise

RESUELVE RECURSO

• Boake Allen Ltd and Others v HM Revenue and Customs

APPLIES

• Pirelli Cable Holding NV v Commissioners of Inland Revenue

CITES

• NEC Semi-Conductors Ltd and Others v Commissioners of Inland Revenue
• Boake Allen Ltd and Others v HM Revenue and Customs

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• Boake Allen Ltd and Others v HM Revenue and Customs
• NEC Semi-Conductors Ltd and other test claimants v Commissioners of Inland Revenue

DISTINGUISHES

CITED in

• Percival v Revenue and Customs Commissioners
• Test Claimants in the Act Group Litigation (Classes 2 and 4) v HM Revenue and Customs
• Littlewoods Ltd and Others v HM Revenue and Customs

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• Cape Distribution Ltd v Cape Intermediate Holdings Plc
• Aurora Cavallari and Others v Mercedes-Benz Group AG

DISTINGUISHED in

• The Commissioners for HM Revenue and Customs v Fce Bank Plc
• The Commissioners for HM Revenue and Customs v Fce Bank Plc

REPORTED OPINION OF in

• [2007] 3 All ER 605
• [2007] STC 1265
• [2007] 3 CMLR 6

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• 9 ITLR 995
• [2007] NR Uned 123
• [24/05/2007] TLR 2
• [2007] BTC 414

CONSIDERED in

• Europcar UK Ltd & Others v HM Revenue and Customs
• David Abbott and Others v Ministry of Defence
• Various Claimants v Nissan Motor Company Ltd and Others

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• Test Claimants in the Franked Investment Group Litigation v Commissioners of the Inland Revenue;
• Prudential Assurance Company Ltd v Revenue and Customs Commissioners
• Test Claimants in the FII Group Litigation v HM Revenue and Customs
• Investment Trust Companies ((in Liquidation)) v Revenue and Customs Comrs

REFERRED in

• Test Claimants in the Thin Cap Group Litigation v HM Revenue and Customs
• UBS AG v HM Revenue and Customs
• Abdirahman v Leicester City Council

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• Test Claimants in the FII Group Litigation v HM Revenue and Customs
• Cranway v Playtech Ltd and Others
• The Claimants Listed in Class 8 of the Group Register of the CFC & Dividend Glo v Commissioners for HM Revenue and Customs
• Seele Austria GmbH & Company v Tokio Marine Europe Insurance Ltd
• Benedetti v Sawiris

APPLIED in

• Adam Rawet and Others v Daimler AG

This document cites

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• Pirelli Cable Holding NV v Commissioners of Inland Revenue
• Salomon v Commissioners of Customs and Excise
• Boake Allen Ltd and Others v HM Revenue and Customs
• Boake Allen Ltd and Others v HM Revenue and Customs
• NEC Semi-Conductors Ltd v Commissioners of Inland Revenue



See all quotations

• NEC Semi-Conductors Ltd and Others v Commissioners of Inland Revenue
• NEC Semi-Conductors Ltd and other test claimants v Commissioners of Inland Revenue
• Ali v Top Marques Car Rental Ltd and another
• Income and Corporation Taxes Act 1988
• Income Tax Act 1952
• Finance Act 1972
• European Communities Act 1972
• Finance Act 1965
• Income and Corporation Taxes Act 1970
• Limitation Act 1980
• Industrial Training (Transfer of the Activities of Establishments) Order 1980
• Double Taxation Relief (Taxes on Income) (Japan) Order 1970
• Double Taxation Relief (Taxes on Income) (The United States of America) Order 1980
• Civil Procedure Rules 1998
• Test Claimants in the FII Group Litigation v Commissioners of Inland Revenue.
• 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.
• Test Claimants in the Thin Cap Group Litigation v Commissioners of Inland Revenue.
• C. Baars contra Inspecteur der Belastingen Particulieren/Ondernemingen Gorinchem.