Coal Staff Superannuation Scheme Trustees Ltd v Revenue and Customs Commissioners

Core Citations

REPORTED OPINION OF in

• [2018] STC 1095
• [2018] BTC 515

APPEAL RESOLVED in

• The Commissioners for HM Revenue and Customs v Coal Staff Superannuation Scheme Trustees Ltd

REFERRED in

• The Commissioners for HM Revenue and Customs v Coal Staff Superannuation Scheme Trustees Ltd
• The Commissioners for HM Revenue and Customs v Coal Staff Superannuation Scheme Trustees Ltd

This document cites

• HM Revenue and Customs v IDT Card Services Ireland Ltd
• ICI Plc v Colmer (Inspector of Taxes) (No 2)
• Litster v Forth Dry Dock and Engineering Company Ltd
• HM Revenue and Customs v EB Central Services Ltd
• Pickstone v Freemans Plc



See all quotations

• Ghaidan v Godin-Mendoza
• Test Claimants in the Franked Investment Group Litigation v Commissioners of the Inland Revenue;
• Coal Staff Superannuation Scheme Trustees Ltd
• Cheshire Employer and Skills Development Ltd (formerly Total People Ltd) v R & C Commissioners
• Finance Act 2004
• Income and Corporation Taxes Act 1988
• Finance Act 1996
• Finance Act 2013
• The Courts Boards (Appointments and Procedure) Regulations 2004
• Income Tax (Manufactured Overseas Dividends) Regulations 1993
• Fleming (t/a Bodycraft) v HM Revenue and Customs; Conde Nast Publications Ltd v Same
• Lankhorst-Hohorst GmbH v Finanzamt Steinfurt.
• Hughes de Lasteyrie du Saillant v Ministère de l'Économie, des Finances et de l'Industrie.
• Société de Gestion Industrielle (SGI) v Belgian State.
• 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.
• Amministrazione delle Finanze dello Stato v SpA San Giorgio.
• Lady & Kid A/S and Others v Skatteministeriet.
• Amurta SGPS v Inspecteur van de Belastingdienst/Amsterdam.
• Littlewoods Retail Ltd and Others v Her Majesty’s Commissioners of Revenue and Customs.
• Test Claimants in Class IV of the ACT Group Litigation v Commissioners of Inland Revenue.
• X Holding BV v Staatssecretaris van Financiën.
• Petri Manninen.
• Test Claimants in the Thin Cap Group Litigation v Commissioners of Inland Revenue.
• Rolf Dieter Danner.
• Finanzamt Linz v Bundesfinanzgericht, Außenstelle Linz.
• Masco Denmark ApS and Damixa ApS v Skatteministeriet.
• The Trustees of the BT Pension Scheme v Commissioners for Her Majesty's Revenue and Customs.
• Mark Kerckhaert and Bernadette Morres v Belgische Staat.
• Cadbury Schweppes plc and Cadbury Schweppes Overseas Ltd v Commissioners of Inland Revenue.