Commissioners of Inland Revenue v Sema Group Pension Scheme Trustees

Core Citations

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CONSIDERS

• Universities Superannuation Scheme Ltd v Commissioners of Inland Revenue
• Commissioners of Inland Revenue v Brebner

FOLLOWS

• Universities Superannuation Scheme Ltd v Commissioners of Inland Revenue

REFERS TO

• Omega Group Pension Scheme Trustees v Commissioners of Inland Revenue
• Sheppard v Commissioners of Inland Revenue (No. 2)

APPLIES

• Colchester Estates (Cardiff) v Carlton Industries Plc

CONSIDERS

• Taxes Management Act 1970 - Articles : S-56A
• Income and Corporation Taxes Act 1988 - Articles : S-703
• Finance Act 1997

[See more]

• Taxes Management Act 1970
• Finance Act 1960
• Finance Act 1972
• Finance Act 1960 - Articles : S-28

CITED in

• TC03545: Acornwood LLP and related appeals
• UBS AG v HM Revenue and Customs

REPORTED OPINION OF in

• [2002] STC 276
• 07/02/2002 Daily Cases
• [2002] BTC 109

REFERRED in

• Kwik-Fit Group Ltd v The Commissioners for HM Revenue and Customs

APPEAL RESOLVED in

• Commissioners of Inland Revenue v Sema Group Pension Scheme Trustees

VARIED in

• Commissioners of Inland Revenue v Sema Group Pension Scheme Trustees

This document cites

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• Universities Superannuation Scheme Ltd v Commissioners of Inland Revenue
• Lomax v Peter Dixon & Son Ltd
• Commissioners of Inland Revenue v Kleinwort Benson Ltd
• Colchester Estates (Cardiff) v Carlton Industries Plc
• Omega Group Pension Scheme Trustees v Commissioners of Inland Revenue



See all quotations

• Sheppard v Commissioners of Inland Revenue (No. 2)
• Universities Superannuation Scheme Ltd v Commissioners of Inland Revenue
• Commissioners of Inland Revenue v Brebner
• Income and Corporation Taxes Act 1988
• Value Added Tax Act 1994
• Finance Act 1972
• Finance Act 1960
• Taxes Management Act 1970
• Finance Act 1997