Commissioners for HM Revenue and Customs and Another v Ben Nevis Ltd and Others
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Core Citations
CONSIDERS
- Spiliada Maritime Corporation v Cansulex Ltd
- Re Paramount Airways Ltd ((in Administration))
- Fothergill v Monarch Airlines Ltd
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REFERS TO
- Rossano v Manufacturers' Life Insurance Company
- Philips v Eyre
- Re Visser. Queen of Holland v Drukker
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FOLLOWS
- Government of India, Ministry of Finance (Revenue Division) v Taylor and another
- Faya Ltd ((in Liquidation)) v Butt
APPLIES
- Commissioners of Inland Revenue v Commerzbank AG IRC v Banco do Brasil SA
- Memec Plc v Commissioners of Inland Revenue
CONSIDERS
- Spiliada Maritime Corporation v Cansulex Ltd
- Re Paramount Airways Ltd ((in Administration))
- Dornoch Ltd and Others v Westminster International BV and Others (The" WD Fairway" (No. 3))
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DISTINGUISHES
CITED in
- R (SP) v The Lord Chancellor
- Macklin v Revenue and Customs Commissioners
- Ben Nevis (Holdings) Ltd and another v Revenue and Customs Commissioners
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REPORTED OPINION OF in
CONSIDERED in
- London Capital & Finance Plc ((in Administration)) v Michael Andrew Thomson
- Volaw Trust & Corporate Services Ltd; Mr Berge Gerdt Larsen v The Office of the Comptroller of Taxes
- Volaw Trust & Corporate Services Ltd; Mr Berge Gerdt Larsen v The Office of the Comptroller of Taxes
REFERRED in
This document cites