Commissioners for HM Revenue and Customs and Another v Ben Nevis Ltd and Others

Core Citations

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CONSIDERS

• Spiliada Maritime Corporation v Cansulex Ltd
• Re Paramount Airways Ltd ((in Administration))
• Fothergill v Monarch Airlines Ltd

[See more]

• Banco Nacional de Cuba v Cosmos Trading Corpn
• Siporex Trade S.A. v Comdel Commodities Ltd
• Brink's Mat Ltd v Elcombe
• Fitzgerald v Lloyd Williams
• Re Mouat. Kingston Cotton Mills Company v Mouat
• Re OJSC Ank Yugraneft v Sibir Energy Plc
• Thane Imvestments v Tomlinson

REFERS TO

• Rossano v Manufacturers' Life Insurance Company
• Philips v Eyre
• Re Visser. Queen of Holland v Drukker

[See more]

• Fothergill v Monarch Airlines Ltd
• Norwich Pharmacal Company v Commissioners of Customs and Excise
• QRS 1 Aps and Others v Frandsen
• JAMES AND OTHERS v. THE UNITED KINGDOM
• Jyske Bank (Gibraltar) Ltd v Spjeldnaes
• King v Brandywine Reinsurance Company

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))

[See more]

• Banca Carige v Banco Nacional de Cuba
• Double Taxation Relief (Taxes on Income)(South Africa) Order 2002
• The Double Taxation Relief and International Tax Enforcement (South Africa) Order 2011
• Insolvency Act 1986 - Articles : S-423
• The Proceeds of Crime Act 2002 (External Requests and Orders) Order 2005
• Finance Act 2006 - Articles : S-173
• Income and Corporation Taxes Act 1988 - Articles : S-788
• Finance Act 2008 - Articles : S-58
• Insolvency Act 1986 - Articles : S-425
• State Immunity Act 1978 - Articles : S-14
• Finance Act 2006
• Income and Corporation Taxes Act 1988
• Housing Act 1985
• Housing Act 1996
• Finance Act 2008
• Insolvency Act 1986 - Articles : S-424
• State Immunity Act 1978

DISTINGUISHES

• R (Huitson) v HM Revenue and Customs

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

[See more]

• TC02943: Michael Macklin
• The "Chem Orchid"
• Volaw Trust & Corporate Services Ltd and another v Office of the Comptroller of Taxes

REPORTED OPINION OF in

• [2012] STC 2157
• [2012] BTC 240

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

• Skatteforvaltningen (Danish Customs and Tax Divisions) v Solo Capital Partners LLP (in special administration)

This document cites

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• Convenio Europeo para la Protección de los Derechos Humanos y de las Libertades Fundamentales
• Gustavson Drilling (1964) Ltd. v. Minister of National Revenue, (1975) 7 N.R. 401 (SCC)
• QRS 1 Aps and Others v Frandsen
• Re OJSC Ank Yugraneft v Sibir Energy Plc
• Fitzgerald v Lloyd Williams



See all quotations

• Re Paramount Airways Ltd ((in Administration))
• Norwich Pharmacal Company v Commissioners of Customs and Excise
• Faya Ltd ((in Liquidation)) v Butt
• Fothergill v Monarch Airlines Ltd
• Thane Imvestments v Tomlinson
• Fothergill v Monarch Airlines Ltd
• Brink's Mat Ltd v Elcombe
• King v Brandywine Reinsurance Company
• Spiliada Maritime Corporation v Cansulex Ltd
• Dornoch Ltd and Others v Westminster International BV and Others (The" WD Fairway" (No. 3))
• R (Huitson) v HM Revenue and Customs
• Banca Carige v Banco Nacional de Cuba
• Re Visser. Queen of Holland v Drukker
• Spiliada Maritime Corporation v Cansulex Ltd
• Jyske Bank (Gibraltar) Ltd v Spjeldnaes
• Re Paramount Airways Ltd ((in Administration))
• Siporex Trade S.A. v Comdel Commodities Ltd
• Commissioners of Inland Revenue v Commerzbank AG IRC v Banco do Brasil SA
• Government of India, Ministry of Finance (Revenue Division) v Taylor and another
• Banco Nacional de Cuba v Cosmos Trading Corpn
• Memec Plc v Commissioners of Inland Revenue
• Re Mouat. Kingston Cotton Mills Company v Mouat
• Philips v Eyre
• Rossano v Manufacturers' Life Insurance Company
• Income and Corporation Taxes Act 1988
• Insolvency Act 1986
• Finance Act 2008
• Finance Act 2006
• Housing Act 1985
• State Immunity Act 1978