Botleigh Grange Hotel Ltd v HM Revenue and Customs

Core Citations

CONSIDERS

• Gan Insurance Company Ltd v Tai Ping Insurance Company Ltd
• Chartbrook Ltd v Persimmon Homes Ltd and another

REFERS TO

• Rainy Sky SA and Others v Kookmin Bank

APPLIES

• Wood v Capita Insurance Services Ltd

CITES

• Brinds Ltd v Offshore Oil NL
• Parmalat Capital Finance Ltd v Food Holdings Ltd ((in Liquidation))
• Re Claybridge Shipping Company SA

CONSIDERS

• Corporation Tax Act 2010 - Articles : S-458

CONSIDERED in

• Viagogo AG v Competition and Markets Authority
• Evonik UK Holdings Ltd and Others v Commissioners of Inland Revenue

REPORTED OPINION OF in

• [2018] BTC 19

This document cites

• Wood v Capita Insurance Services Ltd
• Gan Insurance Company Ltd v Tai Ping Insurance Company Ltd
• Tallington Lakes Ltd and Another v Ancasta International Boat Sales Ltd
• Chartbrook Ltd v Persimmon Homes Ltd and another
• Brinds Ltd v Offshore Oil NL



See all quotations

• Parmalat Capital Finance Ltd v Food Holdings Ltd ((in Liquidation))
• Murad & Foo v Perbadanan Pembangunan Pulau Pinang; Ong Chin Lee
• Re Claybridge Shipping Company SA
• Corporation Tax Act 2010
• Arnold v Britton and Others
• Rainy Sky SA and Others v Kookmin Bank
• Steamships Trading Company Limited v Chief Collector of Taxes [1986]