Commissioners for HM Revenue and Customs v Centrica Overseas Holdings Ltd

Core Citations

CONSIDERS

• Corporation Tax Act 2009 - Articles : S-1219
• Corporation Tax Act 2009
• Income Tax Act 1918 - Articles : S-33

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• Income and Corporation Taxes Act 1988 - Articles : S-130
• Income Tax Act 1952 - Articles : S-152
• Corporation Tax Act 2009
• ECC Quarries Ltd v Watkis

CONSIDERS

• Sun Life Assurance Society v Davidson (HM Inspector of Taxes)
• Atherton v British Insulated and Helsby Cables Ltd
• Mallett (HM Inspector of Taxes) v The Staveley Coal and Iron Company, Ltd

[See more]

• Strick (HM Inspector of Taxes) v Regent Oil Company Ltd
• Pendleton (HM Inspector of Taxes) v Mitchells & Butlers Ltd
• Commissioners of Inland Revenue v Carron Company

REFERS TO

• Commissioner of Taxes v Nchanga Consolidated Copper Mines Ltd
• Mallett v Staveley Coal and Iron Company Ltd
• Atherton v British Insulated and Helsby Cables Ltd

[See more]

• Commissioners of Inland Revenue v Carron Company
• Pendleton v Mitchells & Butlers Ltd
• Sun Life Assurance Society v Davidson
• R (on the application of CN) v Lewisham London Borough Council; ; R (on the application of ZH) v Newham London Borough Council (Secretary of State for Communities and Local Government, interested party)
• The Queen (on the application of Seth Kaitey) v Secretary of State for the Home Department
• R (on the application of O (a minor, by her litigation friend AO)) v Secretary of State for the Home Department
• Centrica Overseas Holdings Ltd v Revenue and Customs Commissioners
• Sun Newspapers Ltd and Associated Newspapers Ltd v Federal Commissioner of Taxation

CITES

• Wharf Properties Ltd v Commissioner of Inland Revenue
• Edwards (Inspector of Taxes) v Bairstow
• Beauchamp v F. W. Woolworth Plc

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• Sun Life Assurance Society v Davidson (Inspector of Taxes), ; Phoenix Assurance Company Ltd v Logan (Inspector of Taxes)

APPLIES

• Camas Plc v Atkinson (Inspector of Taxes)
• Tucker v Granada Motorway Services Ltd
• Strick v Regent Oil Company Ltd ; Regent Oil Company Ltd v Commissioners of Inland Revenue

[See more]

• Barras v Aberdeen Steam Trawling and Fishing Company
• Dawson Group Plc v HM Revenue and Customs
• Hallstroms Pty Ltd v Federal Commissioner of Taxation
• R (on the application of Derry) v Revenue and Customs Commissioners

REPORTED OPINION OF in

• [2022] STC 2139
• [2022] BTC 36
• [2023] 1 WLR 316

CONSIDERED in

• Centrica Overseas Holdings Ltd v Commissioners for HM Revenue and Customs

This document cites

• R (on the application of Derry) v Revenue and Customs Commissioners
• Strick v Regent Oil Company Ltd ; Regent Oil Company Ltd v Commissioners of Inland Revenue
• Beauchamp v F. W. Woolworth Plc
• Atherton v British Insulated and Helsby Cables Ltd
• Dawson Group Plc v HM Revenue and Customs



See all quotations

• Tucker v Granada Motorway Services Ltd
• Camas Plc v Atkinson (Inspector of Taxes)
• Barras v Aberdeen Steam Trawling and Fishing Company
• Sun Life Assurance Society v Davidson (Inspector of Taxes), ; Phoenix Assurance Company Ltd v Logan (Inspector of Taxes)
• Edwards (Inspector of Taxes) v Bairstow
• Strick (HM Inspector of Taxes) v Regent Oil Company Ltd
• Commissioner of Taxes v Nchanga Consolidated Copper Mines Ltd
• Sun Life Assurance Society v Davidson
• ECC Quarries Ltd v Watkis
• Mallett v Staveley Coal and Iron Company Ltd
• Sun Newspapers Ltd and Associated Newspapers Ltd v Federal Commissioner of Taxation
• Hallstroms Pty Ltd v Federal Commissioner of Taxation
• Pendleton (HM Inspector of Taxes) v Mitchells & Butlers Ltd
• Wharf Properties Ltd v Commissioner of Inland Revenue
• Commissioners of Inland Revenue v Carron Company
• Pendleton v Mitchells & Butlers Ltd
• Atherton v British Insulated and Helsby Cables Ltd
• Mallett (HM Inspector of Taxes) v The Staveley Coal and Iron Company, Ltd
• Sun Life Assurance Society v Davidson (HM Inspector of Taxes)
• Income and Corporation Taxes Act 1988
• Income Tax Act 1952
• Income Tax Act 1918
• Corporation Tax Act 2009
• R (on the application of CN) v Lewisham London Borough Council; ; R (on the application of ZH) v Newham London Borough Council (Secretary of State for Communities and Local Government, interested party)
• The Queen (on the application of Seth Kaitey) v Secretary of State for the Home Department
• R (on the application of O (a minor, by her litigation friend AO)) v Secretary of State for the Home Department
• Centrica Overseas Holdings Ltd v Revenue and Customs Commissioners