British Telecommunications Plc v The Commissioners for HM Revenue and Customs
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Core Citations
CONSIDERS
- Finance Act 1978 - Articles : S-12
- Finance Act 1990 - Articles : S-11
- Finance Act 1997 - Articles : S-39
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CONSIDERS
- Goldsmiths (Jewellers) Ltd v Commissioners of Customs and Excise ; Case C -330/95
- Whitney v Commissioners of Inland Revenue
REFERS TO
- Woolwich Equitable Building Society v Commissioners of Inland Revenue
- Arnold v National Westminster Bank Plc
- Kleinwort Benson Ltd v Lincoln City Council
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CITES
APPLIES
- XL Insurance Company SE v Ipors Underwriting Ltd
- Test Claimants in the Franked Investment Income Group Litigation and Others v Revenue and Customs Commissioners; Test Claimants in the Franked Investment Income Group Litigation and Others v Revenue and Customs Commissioners
- Easy Air Ltd v Opal Telecom Ltd
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AFFIRMS
- British Telecommunications Plc v Revenue and Customs Commissioners
- British Telecommunications Plc v R & C Commissioners
CONSIDERED in
REPORTED OPINION OF in
REFERRED in
This document cites
- Prudential Assurance Company Ltd v Revenue and Customs Commissioners
- The Commissioners for HM Revenue and Customs v British Telecommunications Plc
- Littlewoods Retail Ltd and Others v The Commissioners for HM Revenue & Customs
- Sempra Metals (formerly Metallgesellschaft Ltd) v Commissioners of Inland Revenue
- Arnold v National Westminster Bank Plc
